Explanation:

- Partner's Capital Account: This account is typically used to record the capital contributed by the partner and adjustments related to profit, losses, and drawings. It is not used to transfer a partner's loan upon dissolution.

- Realisation Account: This account is created to realize the assets and liabilities during the dissolution of a partnership. It does not involve the direct transfer of partner loans.

- Partner's Loan Account: This account is used specifically to record any loans given by a partner to the firm. On dissolution, this loan is transferred to settle the partner’s dues.

- Revaluation Account: This account is used to revaluate assets and liabilities, typically during change in partnership, not dissolution.