Which item among the following is NOT listed on the credit side of a Realization Account?

Let's evaluate where each item goes in a Realization Account:Bank Loan Mortgage & Outstanding expenses: These are external liabilities, which are transferred to the credit side of the Realization Account.Provision for doubtful debts: Provisions against assets are transferred directly to the credit side.Loan to other parties: This is an asset (receivable). All external assets are closed by transferring them to the debit side of the Realization Account. Therefore, it does not appear on the credit side.