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

Credit of Realisation A/c

The correct answer is option 4- Credit of Realisation A/c.

For an asset taken over by a partner, the following journal entry is passed-
Partner’s Capital A/c Dr.
        To Realisation A/c

Unrecorded assets are those that are not yet reflected in the books of accounts. When a partner takes over such assets, they need to be brought into the books and accounted for. This is done by recording the asset on the credit side of the Realisation Account and debit side of partner account as it reduce the capital balance of partner by the amount of asset.. The Realisation Account is used to record all the gains and losses arising from the realization of assets, including unrecorded assets.

When unrecorded assets are taken over by a partner, it is shown in the Credit of Realisation A/c.