(B) Partner's Capital Account: These accounts are prepared to determine the amount due to each partner after the assets are realized and liabilities are paid off. Any remaining profits or losses are distributed among the partners according to their profit-sharing ratio.

(D) Realization Account: Realization accounts are typically prepared during the process of selling the assets and settling the liabilities. They are used to record the realization of assets and the payment of liabilities, and to ascertain the profit or loss on realization. However, this account may not always be prepared during the dissolution process.

(E) Cash/Bank Account: This account is prepared to record the cash and bank transactions during the dissolution process. It helps in tracking the inflow and outflow of cash and determines the amount available for settling the liabilities and distributing the remaining assets among the partners.