One of the partner took-over furniture at the time of dissolution of the firm, which account will be debited:

Partner's Capital Account

The correct answer is option 4- Partner's Capital Account.

Partner's Capital Account will be debited if the partner took-over furniture at the time of dissolution of the firm. 

The journal entry for an asset taken over by a partner is as follows-

Partner’s Capital A/c Dr.
     To Realisation A/c

Note:There are two methods of maintaining capital accounts- Fixed Capital Method and Fluctuating Capital method. As per NCERT, In the absence of any instruction, the capital account should be prepared by  Fluctuating Capital Method. In this question, since nothing is mentioned, the entry is passed assuming  Fluctuating Capital Method.