In case of dissolution of partnership firm, all assets, except cash/b…

The correct answer is Option (3) → Realisation Account

On dissolution all assets other than cash/bank and fictitious assets are closed by transfer to the debit side of Realisation Account at book value; the profit or loss on their sale is found there.

Option (1) Capital Account — Incorrect. Only the final profit or loss on realisation and fictitious assets go to capital accounts.

Option (2) Current Account — Incorrect. Current accounts are closed by transfer to capital accounts, not used for assets.

Option (4) Bank Account — Incorrect. Bank records only the cash realised from the assets, not their book value.