Option (A) is correct. When unrecorded liabilities are paid during dissolution of a firm, the payment is recorded by debiting the Realisation Account and crediting the Bank Account. This is clearly shown in the Realisation Account format provided in the context, where 'Cash/Bank (payment of unrecorded liabilities)' appears on the debit side. Additionally, in the Bank Account illustration, the payment of unrecorded liability (Rs. 5,000) is shown on the credit side of Bank Account, confirming that the corresponding entry is a debit to Realisation Account. The journal entry would be: Realisation A/c Dr. To Bank A/c.