What is the journal entry if dissolution expenses were ₹8000, out of said expenses ₹3000 were to be borne by the firm and the balance by a partner named Pari? The whole amount of ₹8000 was paid by the firm.

Realisation A/c Dr.  ₹3000
 Pari A/c                ₹5000
       To Cash A/c                   ₹8000
(Realisation expenses paid)

The correct answer is option 4-
Realisation A/c Dr.  ₹3000
Pari A/c                ₹5000
       To Cash A/c                   ₹8000
(Realisation expenses paid)

Firm's share of expenses is debited to realisation account and the balance to partner's account. So, 3,000 is borne by the firm and 5,000 by partner. Therefore, 3000 is debited to realisation account and 5,000 is debited to partner account to show reduction in his capital balance. Total 8,000 is reduced in the cash balance of the firm.