Concept:Dissolution expenses are the costs of winding up a partnership, and they are charged to the Realization Account.
Explanation:When a partnership is dissolved, a Realization Account is opened to record all transactions relating to the closure of the business.
Dissolution expenses paid in cash are debited to the Realization Account, while cash or bank is credited.
This means the expense is deducted when computing the profit or loss on realization.
The Revaluation Account is irrelevant here because it is used only when the business continues after revaluing its assets.
Partners' capital and current accounts are only settled after the realization gain or loss is transferred to them.
Answer:D. Realization account.