Realisation account doesn't show-

The correct answer is Option (4) → Partners' Loan

The Realisation Account is prepared at the time of dissolution of a partnership firm to ascertain profit or loss on realisation of assets and settlement of liabilities.

It includes:

• All assets (except cash/bank and fictitious assets like P&L A/c) — debited

• All external liabilities — credited

However:

• Partners’ Loans are not transferred to the Realisation Account.
  They are settled separately, usually after paying off outside liabilities but before returning partners’ capital.