Realisation Expenses, ₹15,000 were paid by the firm on behalf of a pa…

Realisation A/c Dr.   ₹15,000
     To Cash/Bank A/c      ₹15,000

Realisation A/c Dr. ₹15,000
   To Concerned Partner’s Capital A/c ₹15,000

Concerned Partner’s Capital A/c Dr. ₹15,000
                  To Cash/Bank A/c                    ₹15,000

Cash/Bank A/c Dr.      ₹15,000
      To Realisation A/c           ₹15,000