Concept:On dissolution of a partnership, the Realisation Account is used to record the sale of assets and to determine the resulting profit or loss.Explanation:When assets are sold for cash, cash is received by the firm, so the Cash Account is debited.The Realisation Account is credited with the sale proceeds to remove the asset value from the books.Therefore, the correct journal entry is: Debit Cash Account; Credit Realisation Account.Answer:C. cash account; credit realisation account