Case studyA and B were partners in a partnership firm. Due to the ill health of B they decided to dissolve the firm. The position of Assets and Liabilities on the date of dissolution was:

It was agreed that following transactions will take place :A. A wanted to start the business in sole proprietorship So he took Building and Furniture at $10\%$ less than book value.B. All the debtors proved good except a person C who did not pay Rs. $10,000$.Due to the ill health of B, they decided to dissolve the firm. It comes under ____ form of dissolution.

1. A
   Dissolution by Notice
2. B
   On the happening of certain contingencies
3. C
   Dissolution by court
4. D
   Dissolution by Agreement