Partners' current accounts are transferred to respective Partners' ______ Accounts at the time of dissolution of a firm.

During the formal dissolution process of a partnership firm, all ledger accounts must be systematically closed.The primary business assets and external operational liabilities are closed out by moving them to the Realisation Account. However, the partners' personal balances are settled internally.To determine the net final cash payout due to or receivable from each partner, the balance existing in the Partners' Current Account is transferred directly to the respective Partners' Capital Account. The entry passed is:
$$\text{Partner’s Current A/c}\text{Dr.}$$
$$\text{To Partner’s Capital A/c}$$
(or vice versa depending on whether it is a debit or a credit balance)