What journal entry will be passed on dissolution of a partnership from when a partner agreed to bear the dissolution expenses for Rs.10,000/-? Actual expenses paid by partner were Rs.15,000/-.

Realisation account                                  Dr          5,000/-

Dissolution Expenses account                 Dr        10,000/-

            To Bank account                                                                   15,000/-

 Realisation account                                  Dr        15,000/-

         To partners capital account                                                15,000/-

No Entry

Realisation account                                  Dr        10,000/-

            To partners capital account                                                 10,000/-