V partner was appointed to look after the dissolution process of partnership firm for which she was given a remuneration of ₹12,000. What will be the journal entry for recording this?

Realisation A/c Dr.   ₹12,000
  To V's Capital A/c         ₹12,000
(Remuneration given to V)

The correct answer is option 1-
Realisation A/c Dr.   ₹12,000
  To V's Capital A/c         ₹12,000
(Remuneration given to V)

The journal entry for agreed remuneration to such partner who agrees to undertake the dissolution work-
Realisation A/c Dr.
         To Partner’s Capital A/c

So, here V look after the dissolution process of partnership firm for which she was given a remuneration of ₹12,000. So, journal entry for this-
Realisation A/c Dr.   ₹12,000
  To V's Capital A/c         ₹12,000
(Remuneration given to V)