Unrecorded liabilities when paid are shown in:

The correct answer is Option (1) → Debit of Realisation Account

A liability not shown in the books is still a debt of the firm. When it is paid on dissolution, the payment is a loss of realisation, so the entry is Realisation A/c Dr. To Bank A/c: the amount appears on the debit side of the Realisation Account and on the credit side of the Bank Account.