On taking responsibility of payment of realisation expenses by a partner, the account credited will be :

Partner's Capital Account

The Realisation account is prepared to record the transactions relating to sale and realisation of assets and settlement of creditors. Any profit or loss arising out of this process is shared by partners' in their profit sharing ratio. Partners' accounts are also settled and the cash or bank account is closed. When realisation expenses are paid by a partner on behalf of the firm, Realisation A/c is debited and Partner's Capital A/c is credited