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

Credit of Realisation A/c

The correct answer is option 3- Credit of Realisation A/c.

Unrecorded assets when taken over by a partner are shown in Credit of Realisation A/c. 

When any partner takes over the asset then the following journal entry is passed-
Partner’s Capital A/c Dr.
     To Realisation A/c

This journal entry shows that the partner takes the asset due to which his capital that will be returned by the company is lowered by this amount of asset ans realisation account is credited as asset had already transferred to realisation account.