a) OMR 4.333.3 b) OMR 15,333.2 c) OMR 20,666.6 d) OMR 5,166.6 9. Aqsa, Faisal and Sameera are partners sharing profits and losses in the ratio of 1:2:1 respectively. Faisal retires from the firm on 31 June 2020. The credit balance of Faisal's capital account after retirement shows OMR 82.500. What would be the journal entry if 25% of the claim amount is paid instantly and the remaining is paid in instalments? a) "Dr.' Faisal's capital OMR 82,500; 'Cr.' remaining partners OMR 61,875 and 'Cr.' bank OMR 20,625 VER b) "Dr. Faisal's capital OMR 82,500; 'Cr. Bank OMR 20,625 and 'Cr.' Faisal's loan OMR 61,875 c) *Dr.' remaining partners OMR 61,875 and 'Dr.' bank OMR 20,625; 'Cr.' Faisal's capital OMR 82,500 d) "Dr.' Bank OMR 20,625 and 'Dr' Faisal's loan OMR 61,875; 'Cr.' Faisal's capital OMR 82,500 10. Aqsa, Faisal and Sameera are partners sharing profits and losses in the ratio of 2:1:1 respectively. Aqsa retires from the firm on 315 June 2020. The balance sheet of the firm shows Building at OMR 158,000. On the date of retirement, the building was valued at OMR 195,000. What amount be shown for Building in the revaluation account and on which side? OMR 37,000 on Debit side b) OMR 37,000 on Credit side c) OMR 37,000 on both sides d) Will not appear in revaluation account a) 11. Laila, Jawaher and Khawther were partners sharing profit and losses in the ratio of 2:2:1. Laila retired from partnership on 1" April 2021. On the preparation of revaluation account there was balance of OMR 90,000 appearing on the credit side. What is this balance said to be? a) Revaluation expense b) Profit on revaluation c) Loss on revaluation d) Revaluation asset