After Receipt of All Monies on the Dissolution of the Partnership

Multiple Choice

After receipt of all monies on the dissolution of the partnership the realisation account has a debit
Balance carried down of £8,000. Assuming there are two partners X and Y, sharing the profits and
Losses equally.
What is the double entry to clear the revaluation account?

A) Dr. Realisation account £8,000 Cr. Current account X £4,000
Cr) Current account Y £4,000
B) Dr. Realisation account £8,000 Cr. Capital account X £4,000
Cr) Capital account Y £4,000
C) Dr. Current account X £4,000 Dr. Current account Y £4,000
Cr) Realisation account £8,000
D) Dr. Capital account X £4,000 Dr. Capital account Y £4,000
Cr) Realisation account £8,000