Unrecorded liabilities when paid are shown in:

At the time of dissolution of a partnership firm, any payment made for a liability (whether recorded or unrecorded) is an outflow of cash and represents a realization cost/loss.The entry passed is:
$$\text{Realisation A/c}\text{Dr.}$$
$$\text{To Bank/Cash A/c}$$
Hence, it is posted on the Debit side of the Realisation Account.