Option B is correct. According to the textbook context, when liabilities like creditors and bills payables are transferred to the credit side of the Realisation Account, and there is no information regarding their payment, such liabilities are assumed to be fully paid. The context states that 'For settlement with the creditor through transfer of assets when a creditor accepts an asset in full and final settlement of his account, no journal entry needs to be recorded.' This implies that in the absence of any specific information about payment, the liabilities are treated as having been fully settled/paid, and no further accounting entry is required for such payment.