Unrecorded Debtors, are realised at the time of dissolution of a Partnership Firm, will be shown in:

Debit of Bank Account

The correct answer is option 3- Debit of Bank Account.

Unrecorded Debtors, are realised at the time of dissolution of a Partnership Firm, will be shown in the Debit of Bank Account.

The unrecorded asset has been already transferred to the realisation account. So any amount realised from this asset is related with the realisation account not asset account. On receiving money on realisation, cash or bank balance is increased. So, Increase in cash is debited and realisation account is credited. The journal entry for this-
Cash A/c Dr.
  To Realisation A/c

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