When unrecorded liabilities are settled and paid at the time of dissolution of a partnership firm, they are recorded on the:

At the time of dissolution of a partnership firm, any payment made to settle a liability (whether recorded or unrecorded) is routed through the Realisation Account to compute the net profit or loss on winding up.The journal entry to record the payment of an unrecorded liability is:
$$\text{Realisation A/c Dr.}$$
$$\text{To Bank / Cash A/c}$$
Consequently, this transaction appears on the Debit side of the Realisation Account (and on the credit side of the Bank Account).