Explanation:

- Realisation Account: This account is used to record the sale of assets and payment of liabilities during the dissolution of a partnership. It calculates any profit or loss from these transactions.

- Cash Account: The cash account captures all the cash transactions, including receipts and payments. It reflects how much actual cash is available throughout and after the dissolution process.

- Profit & Loss Account: This account records the revenues, gains, expenses, and losses. It helps in determining the net profit or loss, but is not directly used for transferring final capital balances.

- Loan Accounts of Partners: If a partner has a loan to the partnership, it is usually settled separately. It's not where capital balances are directly transferred upon dissolution.

The correct choice is:

Cash Account