At the time of dissolution of a partnership Firm, 50% of the Furniture valued at Rs. 20,000, taken by a Partner at Rs. 18,000, and the remaining 50% has been sold at 20% less than the book value, the amount transferred to Bank Account will be:-
1
Rs. 20,000
2
Rs. 10,000
3
Rs. 16,000
4
Rs. 18,000