Explanation:

- When a partnership firm is dissolved, fictitious assets are considered as losses that need to be written off.

- Capital Accounts of Partners: Normally, fictitious assets are adjusted against the Capital Accounts of Partners since they are losses that need to be absorbed by the partners.

- Realisation Account: This account is used to settle all external liabilities and to realize all assets at the time of dissolution. It doesn't deal with fictitious assets directly.

- Cash Account: This account is used to record actual cash inflows and outflows and doesn't typically deal with fictitious assets.

- Partners’ Loan Account: Usually involves amounts partners owe or are owed by the firm, not fictitious asset adjustments.

Correct Answer: Capital Accounts of Partners