On dissolution of a firm, an unrecorded furniture of the value of ₹6,000 was taken up by a partner for ₹4,000. Which Account will be credited and by how much amount?

Realisation Account by ₹4,000

For an asset taken over by a partner
Partner’s Capital A/c Dr. 4000
To Realisation A/c 4,000
As partner capital account is reduced by this amount.