Match the following items with their treatment during the dissolution process:
| Column A | Column B | ||
| (i) | General Reserve | (a) | Debited to Partner's Capital Accounts |
| (ii) | Partner's Loan Account (liability side) | (b) | Credited to Partner's Capital Accounts |
| (iii) | Unrecorded asset realised | (c) | Credited to Bank Account, Debited to Realisation Account |
| (iv) | Realisation expenses paid by a partner on behalf of the firm | (d) | Not transferred to Realisation Account but paid separately |
1
(i)-(a), (ii)-(c), (iii)-(b), (iv)-(d)
2
(i)-(b), (ii)-(d), (iii)-(c), (iv)-(a)
3
(i)-(d), (ii)-(c), (iii)-(a), (iv)-(b)
4
(i)-(c), (ii)-(a), (iii)-(d), (iv)-(b)