Pass the necessary Journal entries on the dissolution of a firm in the following cases :
(a) Dharam , a partner was appointed to look after the process of dissolution at a remuneration of ₹ 12,000 and he had to bear the dissolution expenses . Dissolution expenses ₹ 11,000 were paid by Dharam .
(b) Jay , a partner , was appointed to look after the process of dissolution and was allowed a remuneration of ₹ 15,000 . Jay agreed to bear dissolution expenses . Actual dissolution expenses ₹ 16,000 were paid by Vijay , another partner on behalf of Jay.
(c) Deepa , a partner was to look after the process of dissolution and for this work she was allowed a remuneration of ₹ 7,000 . Deepa agreed to bear dissolution expenses . Actual dissolution expenses ₹ 6,000 were paid from the firm's bank account .
(d) Dev , a partner agreed to do the work of dissolution for ₹ 7,500 . He took away stock of the same amount as his commission . The stock had already been transferred to Realisation Account .
(e) Jeev , a partner , agreed to do the work of dissolution for which he was allowed a commission of ₹ 10,000 . He agreed to bear the dissolution expenses . Actual dissolution expenses paid by Jeev were ₹ 12, 000 . These expenses were paid by Jeev by drawing cash from the firm .
(f) A debtor of ₹ 8,000 already transferred to Realisation Account agreed to pay the realisation expenses of ₹ 7,800 in full settlement of his account .

Explanation

(a) Dr. Realisation A/c and Cr. Dharam's Capital A/c by ₹ 12,000 .
(b) (i) Dr. Realisation A/c and Cr. Jay's Capital A/c by ₹ 15,000 .
(ii) Dr. Jay's Capital A/c and Cr. Vijay's Capital A/c by ₹ 16,000.
(c) (i) Dr. Realisation A/c and Cr. Deepa's Capital A/c by ₹ 7,000 .
(ii) Dr. Deepa's Capital A/c and Cr. Bank A/c by ₹ 6,000.
(d) (i) Dr. Realisation A/c and Cr. Dev's Capital A/c by ₹ 7,500 .
(ii) Dr. Dev's Capital A/c and Cr. Realisation A/c by ₹ 7,500.
Or
No Entry.
(e) (i) Dr. Realisation A/c and Cr. Jeev's Capital A/c by ₹ 10,000 .
(ii) Dr. Jeev's Capital A/c and Cr. Cash A/c by ₹ 12,000.
(f) No Entry.