At the time of admission of a new partner in a firm, the investments worth of RO 2500 was not recorded earlier, now included in revalued balance sheet. So, the accounting entry for revaluation will be

a.

Debit: Revaluation a/c RO 2500 Credit: Investment a/c RO 2500

b.

Debit: Cash a/c RO 2500 Credit: Investment a/c RO 2500

c.

Debit: Investment a/c RO 2500 Credit: Cash a/c RO 2500

d.

Debit: Investment a/c RO 2500 Credit: Revaluation a/c RO 2500