Realisation account doesn't show-

At the time of dissolution of a partnership firm, the Realisation Account is prepared to determine the profit or loss on realisation of assets and settlement of liabilities.

Items that appear in Realisation Account:

Debit side: All assets (except cash/bank), expenses of dissolution, and liabilities paid

Credit side: All external liabilities (like creditors, bank loans, bills payable), sale proceeds of assets

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Analyzing each option:

Bank Loan/Mortgage → This is an external liability. It is transferred to the credit side of Realisation Account and when paid, appears on the debit side.

Bills Payable → This is also an external liability. It is transferred to the credit side of Realisation Account.

Furniture and Fittings → This is an asset. All assets except cash/bank are transferred to the debit side of Realisation Account.

Partners' Loan → This is treated as an internal liability of the firm. Partners' loans are NOT transferred to Realisation Account. They are paid directly to the partners and settled through Bank/Cash Account.

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The key principle is that Partners' Capital Accounts and Partners' Loan Accounts are internal accounts and are not routed through the Realisation Account. They are settled independently after determining the final profit or loss on dissolution.