A plant with original cost of ` 50,00,000 was revalued after 2 years resulting in credit to Revaluation Surplus account of ` 4,00,000. Towards the year end of 2019-20, due to COVID-19 the plan value had gone down by ` 5,00,000 and accordingly management decided to revalue the same. What shall be the impact of this downwards revaluation on the Profit & Loss Account? * 1 point A) Debit of 5,00,000 B) Debit of 1,00,000 C)