Based on the passage given for Meena and Tina, answer the question:State the correct Journal entry when investments are taken over by partner Tina at their book value of $\text{Rs. }50,000$.

1. A
   Tina's Capital A/c Dr. $\text{Rs. }50,000$ To Realisation A/c $\text{Rs. }50,000$
2. B
   Tina's Capital A/c Dr. $\text{Rs. }30,000$ Meena's Capital A/c Dr. $\text{Rs. }20,000$ To Realisation A/c $\text{Rs. }50,000$
3. C
   Realisation A/c Dr. $\text{Rs. }50,000$ To Tina's Capital A/c $\text{Rs. }50,000$
4. D
   Realisation A/c Dr. $\text{Rs. }50,000$ To Tina's Capital A/c $\text{Rs. }30,000$ To Meena's Capital A/c $\text{Rs. }20,000$