When realization expenses are paid by the firm on behalf of a partner, such expenses are debited to:

If a partner is assigned to bear the dissolution work and expenses for a fixed remuneration, any actual realization expenses become that partner's personal responsibility. If the firm pays these expenses on behalf of that partner, it reduces the partner's equity stake. The journal entry passed is:
$$\text{Partner’s Capital A/c}\text{Dr.}$$
$$\text{To Cash/Bank A/c}$$
Thus, the account debited is the Partners capital account.