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)

Regards