Where will the realisation expenses be debited, when such realisation expenses are paid by the firm on behalf of a partner at the time of dissolution of the partnership firm?

Partner’s Capital Account

(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
(c) When a partner has agreed to bear the realisation expenses:
      (i) if payment of realisation expenses is made by the firm-
              Partner’s Capital A/c Dr.
                   To Bank A/c
      (ii) if the partner himself pays the realisation expenses, no entry is required.