When a partnership firm is dissolved, final payment made to partners is transferred to:

At the time of dissolution, after closing the realization account, accumulated profits/losses, and partner loans, the final settling balance in the Partners' Capital Accounts is paid out or received through the Cash/Bank Account. The journal entry for final payment is:
$$\text{Partner’s Capital A/c}\text{Dr.}$$
$$\text{To Bank/Cash A/c}$$