On Dissolution of the partnership firm out of total debtors of ₹2,50,000, ₹10,000 became bad and the rest realised 70%. In the given case Bank A/c will be debited by:

₹1,68,000

Total debtors = ₹250000
₹10000 are bad debts
Remaining debtors = 250000 -10000
                              = ₹240000
Remaining debtors are realised 70%
Realised Amount = 240000 x 70/100
                           = ₹168000