Meena and Tina are partners in a firm and share profit as 3:2. They decided to dissolve their firm on March 31, 2017, when their Balance Sheet was as follows:

Balance Sheet Meena and Tina as of March 31,2017

The assets and liabilities were disposed off as follows:
a) Machinery were given to creditors in full settlement of their account and stock were given bills payable in full settlement.
b) Investment were took over by Tina at book value. Sundry debtors of book value ₹50,000 took over by Meena at 10% less and remaining debtors realised ₹51,000.
c) Realisation expenses amount to ₹2,000.

State Journal entry for payment of realisation expenses.

Realisation A/c Dr.   ₹2,000
            To Bank A/c           ₹2,000

The correct answer is option 3-
Realisation A/c Dr.   ₹2,000
            To Bank A/c           ₹2,000

When some expenses are incurred  by the firm on realisation of assets and paid by the firm in the process of realisation of assets and payment of liabilities. If there is no information regarding this then it is implied that the expense are paid by the firm. So, the following journal entry is done for this-
 Realisation A/c Dr.
      To Bank A/c