There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the options given below.

Assertion (A):  Any amount paid to discharge an unrecorded liability is credited to the Realisation Account at the time of dissolution of the partnership firm.
Reason (R):  Payment made to discharge an unrecorded liability is a loss to the firm and debited to Realisation Account.

Assertion (A) is not correct but the Reason (R) is correct.

The correct answer is option 3- Assertion (A) is not correct but the Reason (R) is correct.

Assertion (A):  Any amount paid to discharge an unrecorded liability is credited to the Realisation Account at the time of dissolution of the partnership firm. THIS IS FALSE. Any amount paid to discharge an unrecorded liability is debited to the Realisation Account not credited. For settlement of any unrecorded liability, the following journal entry is passed-
Realisation A/c Dr.
    To Bank A/c

Reason (R):  Payment made to discharge an unrecorded liability is a loss to the firm and debited to Realisation Account. THIS IS TRUE.  When a firm makes a payment to discharge an unrecorded liability, it is considered a loss to the firm because it represents an expense that was not previously accounted for and  If any unrecorded liability is paid then cash is reduced so bank account is credited and realisation account is debited.