Assertion (A): Partner’s loan account is prepared before partner’s capital accounts.
Reason (R): At the time of dissolution, capitals are paid off, only if, any balance is lefts after payment of partner’s loan.

Both Assertion (A) and Reason (R) are true and Reason (R) is the correct explanation of Assertion (A)

Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A).

Assertion (A) is true, but Reasons (R) is false

Assertion (A) is false, but Reason (R) is true