In the dissolution question what will be the journal entry of
Workmen compensation reserve 30000, workmen compensation paid 10000 ?

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Workmen compensation reserve A/c Dr30000
To claim of wcr A/c10000
To partners capital A/c20000
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journal entry will be:

W/C/R A/C dr. 30,000
TO PROVISION FOR W/C/C A/c 10,000
TO PARTNER'S CAPITAL A/C 20,000
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