What is the journal entry if at the time of dissolution, realisation expenses are borne and paid by the partner?

No entry

When a partner has agreed to bear the realisation expenses:
(i) if payment of realization expenses is made by the firm-
    Partner’s Capital A/c Dr.
        To Bank A/c
(ii) if the partner himself pays the realisation expenses, no entry is required
Note: In the absence of information about who is paying the expenses, it is implied that expenses are paid by the partner who has agreed to bear expenses.