What will be the journal entry at the time of dissolution of firm for…

 Partner's capital A/c Dr.
    To Loan to partners A/c
(Settlement of loan)

Loan to partners  Dr.
    To Bank A/c 
(Settlement of loan)

Loan to partners  Dr.
   To Partner's capital A/c
(Settlement of loan)

Bank A/c  Dr.
  To loan to partners A/c
(Settlement of loan)