If debit total of Revaluation Account is ₹22000 and credit total is ₹17500 then what is the result?

Correct answer: ₹4500 loss

Direct answer: Option B, ₹4,500 loss. The debit total is ₹22,000 and the credit total is ₹17,500. Subtract the smaller total from the larger one: ₹22,000 − ₹17,500 = ₹4,500. Because the debit side is larger, the Revaluation Account shows a loss of ₹4,500. Option B is correct. Option A, ₹4,500 profit, has the correct difference but the wrong result because debit exceeds credit. Option C, ₹39,500 loss, adds the two totals instead of finding their difference. Option D, ₹17,500 profit, merely repeats the credit total and ignores the debit total and the direction of the balance. In final accounting, this loss is transferred to the old partners in their old profit-sharing ratio. Memory cue: compare first, subtract second, and the larger side tells whether it is profit or loss.