37. At the time of dissolution of the partnership firm, which of the following liabilities are NOT credited to the realization account? Partner's loan account II. Partner's capital account III. Provision accounts IV. Bank loan account a) Only 1 b) Only II c) III & III d) I, II, III & TV 38. A partnership firm during its dissolution, found an unrecorded goodwill which is now sold at a price of OMR 25,000. What would be the journal entry to record this? a) 'Dr.' Bank Account: 'Cr.' Realization Account b) 'Dr. Realization Account; 'Cr.' Bank Account c) 'Dr.' Bank Account; 'Cr.' Revaluation Account d) 'Dr.' Revaluation Account; 'Cr.' Bank Account