The journal entry for realisation of an unrecorded asset of ₹5,500 is:

Cash A/c Dr.   ₹5,500
    To Realisation A/c   ₹5,500

The correct answer is Option (1) → Cash A/c Dr 5,500   To Realisation a/c 5,500

The journal entry for the realization of an unrecorded asset of 5,500 would be as follows:

(1) Cash A/c Dr 5,500
        To Realisation A/c 5,500

The entry recognizes the increase in the Cash Account with a debit entry. And the unrecorded asset is first transferred to realisation account which is now realised. So, realisation account is credited.