Explanation:

- On the dissolution of a firm, all assets and liabilities are settled, including goodwill.

- Goodwill, being an intangible asset, is written off on dissolution.

- Realisation A/c: This account is used to record the disposal of assets and payments of liabilities. The realization of goodwill on dissolution is usually credited here.

- Cash A/c: Cash account is used for recording cash transactions. It doesn’t deal with non-cash assets like goodwill directly.

- Profit & Loss A/c: This account deals with revenues and expenses, not directly with goodwill realization on dissolution.

- None of the A/c: This doesn’t apply since goodwill needs accounting treatment.