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

The correct answer is option 4- ₹1,68,000.

Total debtors = ₹2,50,000
₹10,000 are bad debts
Remaining debtors = 2,50,000 -10,000
                              = ₹2,40,000

Remaining debtors are realised 70%
Realised Amount = 2,40,000 x 70/100
                           = ₹1,68,000

Journal entry on realisation of remaining amount is-
Bank A/c Dr.       ₹1,68,000
    To Realisation A/c       ₹1,68,000

So, bank account is debited with ₹1,68,000.