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

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.