On which side of Realisation A/c, realisation expenses are recorded at the time of dissolution of partnership firm?

Debit

For payment of realisation expenses:
(a) When some expenses are incurred and paid by the firm in the process of realisation of assets and payment of liabilities:
   Realisation A/c Dr.
     To Bank A/c
(b) When realisation expenses are paid by a partner on behalf of the firm:
     Realisation A/c Dr.
        To Partner’s Capital A/c