Explanation:

- Cash Account: This account records all cash inflows and outflows. If a partner pays expenses out of their own pocket, it doesn't affect the firm's cash balance, so this account is not impacted.

- Realisation Account: This account is used during the dissolution of a firm to account for expenses and realization of assets. When a partner pays realization expenses on behalf of the firm, the Realisation Account should be debited.

- Capital Account of the Partner: This represents the partner’s stake in the business. Payments made by them on behalf of the firm typically affect their capital account.

- Profit & Loss A/c: This account shows the overall profit or loss of the firm and is not directly affected by specific realization expenses during dissolution.

Realisation Account is the correct answer. The partner's payment for realization expenses will debit this account to reflect the expense properly.