Explanation:

- General Reserve: This is the accumulated profit set aside by the firm over the years.

- Realisation Account: Used to settle assets and liabilities during dissolution. General reserve isn’t directly related here.

- Creditor’s Account: Represents amounts owed to creditors. General reserve isn't credited here as it's not linked to liabilities.

- Partner’s Capital Account: General reserve is distributed among the partners according to their profit-sharing ratio and credited to their capital accounts.

- Profit & Loss Account: Used for current year’s profit or loss. General reserve isn't added here.