If loss items are ₹14500 and gain items are ₹11000 then what is the net revaluation result?

Correct answer: ₹3500 loss

Direct answer: The net result is option A, a loss of ₹3,500. Revaluation loss items total ₹14,500 and gain items total ₹11,000. Compare the two totals: ₹14,500−₹11,000=₹3,500. Because loss items are greater, the debit side exceeds the credit side by ₹3,500, producing a net revaluation loss. Option A is correct. Option B reverses the result and incorrectly calls the difference a profit. Option C adds both amounts, ₹14,500+₹11,000=₹25,500, but revaluation result is found by comparing gains and losses, not by adding them. Option D merely repeats the gain total and ignores the larger loss total. This loss is transferred to the old partners’ capital or current accounts in their old ratio. Memory cue: debit or loss side higher means loss; subtract the smaller total from the larger total.