On dissolution of partnership firm, the loss calculated in realisation account is debited/credited to which account ?

Partners’ Capital Accounts

For transfer of profit and loss on realisation:
(a) In case of profit on realisation-
     Realisation A/c Dr.
        To Partners’ Capital A/c (individually) A/c 
(b) In case of loss on realisation-
     Partners’ Capital A/c (individually) Dr.
         To Realisation A/c