Explanation

When a partnership is dissolved, all expenses must be tracked. The realization account records all costs involved in closing the business. Cash is paid out for these expenses, so cash decreases.

The other options mix up accounts that serve different purposes. Partnership accounts track ownership, revaluation handles asset value changes, and current accounts show daily transactions between partners.

Remember: Realization account is debited for all dissolution costs. Cash account is credited when money is paid out.