Realisation account doesn't show-

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

The Realisation Account takes all assets (other than cash, bank and fictitious assets) and all external liabilities, that is, amounts owed to outsiders. A partner’s loan is owed to an insider; it is not transferred to the Realisation Account and is paid separately, after the outside liabilities and before the capitals.

Option (1) Bank Loan Mortgage — Shown in the Realisation Account. It is an external liability, transferred to the credit side.

Option (2) Bills Payable — Shown in the Realisation Account. It is owed to outsiders, so it goes to the credit side.

Option (3) Furniture and Fittings — Shown in the Realisation Account. It is an asset other than cash, transferred to the debit side.