Manal company's Machinery value was RO 100,000 as on 1st January,2018. Based on revaluation, the Machinery's value was reported as RO 75,000 as on 31st December 2018. The amount to be reported will be:

a.

Debit to Revaluation loss in Statement of profit or loss-RO 25,000

b.

Debit to Revaluation loss in Statement of other comprehensive income-RO 25,000

c.

Credit to Revaluation loss in Statement of profit or loss-RO 25,000

d.

Credit to Revaluation loss in Statement of other comprehensive income-RO 25,000