Select the way be which provisions appearing in the Balance Sheet of a partnership firm are closed at the time of firm's dissolution.

Transferring them to the Credit of Realisation A/c

The correct answer is option (3) : Transferring them to the Credit of Realisation A/c

When a partnership firm is dissolved, the provisions appearing in the Balance Sheet of the partnership firm are typically closed by transferring them to the credit of the "Realisation Account." This is done to account for the realization of assets and the settlement of liabilities during the dissolution process.