Unrecorded assets when taken over by a partner are shown in :

Credit of Realisation A/c

The correct answer is Option (4) - Credit of Realisation A/c.

Unrecorded assets when taken over by a partner are shown on the credit side of Realisation A/c.

For an asset taken over by a partner-
Partner’s Capital A/c Dr.
      To Realisation A/c

Unrecorded assets are those that are not yet reflected in the books of accounts. When a partner takes over such assets, they need to be brought into the books and accounted for. This is done by recording the asset on the credit side of the Realisation Account. The Realisation Account is used to record all the gains and losses arising from the realization of assets, including unrecorded assets.