A's salary of ₹20000 was allowed but wrongly recorded as ₹2000 in the appropriation account. A and B share profits equally. What is the net correction after closing accounts?

Correct answer: Credit A ₹9000 and debit B ₹9000

The direct answer is option A: credit A ₹9000 and debit B ₹9000. The correct salary was ₹20000, but only ₹2000 was recorded, so A was under-credited by ₹18000. A should receive this missing amount, but the extra salary reduces divisible profit by ₹18000. Because A and B share equally, each partner bears ₹9000 of that reduction. A's net improvement is therefore ₹18000 salary credit minus ₹9000 reduced profit share = ₹9000. B bears the other ₹9000. Thus the rectification is credit A ₹9000 and debit B ₹9000. Option B ignores the equal sharing effect. Option C treats the whole correction as A's net benefit and is too high. Option D is wrong because the records are incorrect. Memory cue: for an omitted appropriation, find the omitted amount, then apply the profit-sharing effect.