Option (C) Credit of Realisation Account is correct. When unrecorded assets are taken over by a partner, they are shown on the credit side of the Realisation Account. As per the textbook context, the Realisation Account format shows 'Partner's capital account (assets taken by the partner)' on the credit side. Since unrecorded assets were not previously recorded in the books, they are not transferred to the debit side of Realisation Account like recorded assets. When a partner takes over such unrecorded assets, the Partner's Capital Account is debited and the Realisation Account is credited, similar to how recorded assets taken over by partners are treated.