Identify the INCORRECT journal entry configuration related to the Revaluation of Assets and Liabilities of a partnership firm:

1. A
   For increase in the value of assets:
   $$\text{Assets A/c’s (Individually)}\text{Dr.}$$
   $$\text{To Revaluation A/c}$$
   $$\text{(Increase in the value of assets)}$$
2. B
   For decrease in the value of assets:
   $$\text{Revaluation A/c}\text{Dr.}$$
   $$\text{To Assets A/c’s (Individually)}$$
   $$\text{(Decrease in the value of assets)}$$
3. C
   For increase in the amount of liabilities:
   $$\text{Revaluation A/c}\text{Dr.}$$
   $$\text{To Liabilities A/c (Individually)}$$
   $$\text{(Increase in the amount of liabilities)}$$
4. D
   For an unrecorded liability:
   $$\text{Liability A/c}\text{Dr.}$$
   $$\text{To Revaluation A/c}$$
   $$\text{(Unrecorded liability brought into books)}$$