On the dissolution of a firm, external creditors' accounts are transferred to:

Upon the dissolution of a partnership firm, all third-party liabilities and assets (except cash/bank balance and accumulated losses) are closed out by transferring their respective book value balances to the Realisation Account. The journal entry to close creditor accounts is:
$$\text{Creditors A/c}\text{Dr.}$$
$$\text{To Realisation A/c}$$
Hence, creditors are transferred to the Realisation Account.