One of the partners took-over furniture at the time of dissolution of the firm, which account will be debited?

During final dissolution, all asset accounts are already closed into the Realisation Account. If a partner takes home any asset (like furniture), it reduces their claim from the firm. Thus, the Partner's Capital Account is debited and the Realisation Account is credited.
$$\text{Partner’s Capital A/c Dr.}$$
$$\text{To Realisation A/c}$$