Read the following case study carefully and answer the question:G, K, and B were partners running a partnership for the last 10 years, sharing profit and loss in the ratio of 5:3:2. Post-Covid, their firm was affected badly and started incurring losses. On 31st March 2023, they all decided to dissolve the firm due to continuous losses. Their capital balances were ā¹Ā 4,00,000, ā¹Ā 3,00,000, and ā¹Ā 2,00,000 respectively. The firm had liabilities of ā¹Ā 80,000, Cash balance ā¹Ā 40,000, other Sundry Assets ā¹Ā 8,50,000, and P&L A/c constituted the rest. Assets were realised at 80%, and liabilities were paid in full. There was an unrecorded liability of ā¹Ā 50,000, which was settled at ā¹Ā 40,000. Realisation expenses amounted to ā¹Ā 30,000, being paid by G on behalf of the firm. The journal entry for realization expenses in the above case study will be: