Rohit a partner paid the realisation expenses of ₹10,000 and he was to get a remuneration of ₹12,000 for completing the dissolution process and realisation expenses were borne by Rohit. The amount transferred to his capital A/c will be:

₹12,000

For agreed remuneration to such partner who agrees to undertake the dissolution work. Only agreed remuneration is given whether expenses are less or more.