If a partner takes the firm's goodwill at the time of dissolution of the partnership firm, it is recorded in the books. What will be the journal entry for this?

Partner’s Capital A/c Dr.
    To Realisation A/c
(Goodwill took by partner)

1. All asset accounts excluding cash, bank and the fictitious assets, if any are closed by transfer to the debit of Realisation Account at their book values. It may be noted that sundry debtors are transferred at gross value and the provision for doubtful debts is transferred to the credit side of Realisation Account along with liabilities. The same thing will apply to fixed assets, if provision for depreciation account is maintained.
Realisation A/c Dr.
    To Assets (Individually) A/c
2. All external liability accounts including provisions, if any, are closed by transferring them to the credit of Realisation account.
 Liabilities (individually) Dr.
    To Realisation A/c
3. For sale of assets-
  Bank A/c Dr.
    To Realisation A/c
4. For an asset taken over by a partner-
  Partner’s Capital A/c Dr.
       To Realisation A/c
5. For payment of liabilities-
   Realisation A/c Dr.
        To Bank A/c
(with the same value with the amount assets are taken over with the amount at which settled)