B paid Rs 11,000 from personal cash for repair of the firm's machine. What will be the effect on B's account?

Correct answer: Credit ₹11,000 to B's account

B paid a firm expense from personal cash, so the firm now owes B. The correct journal treatment is to debit the repair expense and credit B's account (showing the firm's liability to B). Option B is wrong because debiting B's account would indicate a reduction in the firm's liability to B; here liability increases (credit). Option C is incorrect because this was not a personal withdrawal but a firm expense paid by the partner. Exam tip: if a partner pays a firm expense personally, always credit the partner's account and debit the relevant expense or asset account.