Option B is correct because when realisation expenses are paid by the firm on behalf of a partner (who has agreed to bear such expenses), the expenses are debited to the Partner's Capital Account. As per the textbook context, when a partner has agreed to bear the realisation expenses and payment is made by the firm, the journal entry is: Partner's Capital A/c Dr. To Bank A/c. This ensures that the expense burden is ultimately borne by the partner who agreed to undertake it, not by the firm.