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

All of these

The correct answer is option  4- All of these.

At the time of dissolution of partnership firm, liabilities due to partners and liabilities due to Partner's wife, Third party, Partner's relatives are different.

At the time of dissolution of a partnership firm Liabilities due to third parties are external liabilities (e.g., creditors, loans from banks). These must be settled before settling amounts due to partners. Liabilities due to partners include capital and any loans or advances made by partners to the firm. These are internal liabilities.So, liabilities due to partners and liabilities due to third parties are different in nature and priority. 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.