When realization expenses are paid by a partner on behalf of the firm, which account will be credited?

When a partner pays expenses that are legally the responsibility of the firm, the firm incurs an expense and simultaneously becomes liable to reimburse the partner. The standard journal entry is:
$$\text{Realisation A/c}\text{Dr.}$$
$$\text{To Partner’s Capital A/c}$$
Hence, the Partner's Capital Account must be credited.