During the dissolution of a partnership firm, Rohit (a partner) paid the realization expenses of $\text{Rs. }10,000$. Under their agreement, Rohit was to receive a fixed remuneration of $\text{Rs. }12,000$ for completing the dissolution process, and he was to bear all realization expenses. What net amount will be credited to Rohit's Capital Account for this transaction?

Under this agreement, the firm pays a fixed remuneration to the partner, and the partner bears the actual expenses.The firm records the fixed remuneration by debiting the Realisation Account and crediting the partner's Capital Account:
$$\text{Realisation A/c Dr. 12,000}$$
$$\text{To Rohit’s Capital A/c 12,000}$$
Since the expenses are borne by Rohit and paid by him out of his personal funds, the firm passes no entry for the $\text{Rs. }10,000$ expense. Therefore, the total amount credited to his capital account is the agreed remuneration of $\text{Rs. }12,000$.