At the time of dissolution of partnership firm, liabilities due to partners and liabilities due to ............. are different.

All of these

OPTION 1-Partner's wife
OPTION 2-Third party
OPTION 3-Partner's relatives
Liabilities due to outsiders are different from liabilities due to partners. Liabilities due to partners are not transferred to realization A/c. Liability of other than partners are all outside liabilities.