Dissolution expenses of ₹7,800 were paid by Anu at the time of dissolution of partnership firm. Pass the journal entry for the recording of this.

Realisation A/c    Dr.    ₹7,800
    To Anu's Capital A/c          ₹7,800
(Dissolution Expenses paid by Anu)

The correct answer is option 3-
Realisation A/c    Dr.    ₹7,800
    To Anu's Capital A/c          ₹7,800
(Dissolution Expenses paid by Anu)

When realisation expenses are paid by a partner on behalf of the firm:
Realisation A/c Dr.
   To Partner’s Capital A/c.

Partner's account is credited as Expenses are paid by a partner which have to be paid back by the firm to the partner. Crediting her account will increase their balance. So, the correct journal entry will be-
Realisation A/c Dr.  ₹7,800  To Anu's Capital A/c ₹7,800.