Mukund's Loan of 50,000 to the firm, was settled at 55,000 at the time of firm's dissolution, where Mukund was one of the partner. What entry will be passed ?
(1) Mukund Loan A/c Dr 50,000
    Mukund Capital A/c Dr 5,000
                       To Cash A/c 55,000
(2) Mukund Loan A/c Dr 50,000
     Realisation A/c Dr 5,000
                      To Cash A/c 55,000
(3) Mukund Loan A/c Dr 55,000
                      To Cash A/c 55,000
(4) Cash A/c Dr 55,000
                       To Mukund Loan A/c 50,000
                       To Realisation A/c 5,000