Match List-I with List-IIList-IList-II(A) Payment of loans due to partners(I) Realisation A/c Dr To Bank A/c(B) For settlement of partners' accounts, in case their capital account shows a debit balance(II) Bank A/c Dr. To loan to partners(C) For settlement of loan by a firm to a partner(III) Bank A/c Dr. To Partner's Capital A/c(D) For settlement of any unrecorded liability(IV) Partner's Loan A/c Dr. To Bank A/cChoose the correct answer from the options given below:

During the dissolution steps of a partnership firm, transactions are recorded using these journal entries:(A) Payment of loans due to partners: Settled separately after third-party liabilities but before capital. Entry: Partner's Loan A/c Dr. To Bank A/c (IV).(B) For settlement of partners' accounts (debit balance): The partner must bring in cash to cover their deficit. Entry: Bank A/c Dr. To Partner's Capital A/c (III).(C) For settlement of loan by a firm to a partner: The firm collects cash owed by the partner. Entry: Bank A/c Dr. To Loan to Partner A/c (II).(D) For settlement of any unrecorded liability: Paid through the liquidation ledger. Entry: Realisation A/c Dr. To Bank A/c (I).Thus, the proper matching order is (A) - (IV), (B) - (III), (C) - (II), (D) - (I).