In chapter dissolution if point is written
B take some furniture for rs 20000 ( being 25% less than book value)
Furniture 45000

Dear Student

It means that B has taken over some furniture at the Value of Rs 20,000/-.

After transferring the whole furniture in realization account, following journal entry shall be passed for furniture taken over by B:
Journal in the books
Date Particulars    Debit   Credit 
  B's Capital A/c Dr.               20,000  
    To Realisation A/c                   20,000
  (Being some furniture taken over by B)      


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