When unrecorded debtors are realized at the time of dissolution of a partnership firm, they will be recorded on the:

When an unrecorded asset (such as unrecorded debtors) is realized, cash comes into the business and a gain is recognized. The appropriate accounting entry is:
$$\text{Bank/Cash A/c}\text{Dr.}$$
$$\text{To Realisation A/c}$$
Therefore, this transaction affects the Debit side of the Bank Account and the Credit side of the Realisation Account. Given the explicit multiple choices provided by the question structure, 'Credit of Realisation Account' reflects its exact ledger entry location inside dissolution summaries.