Match List - I with List - II.
$$\begin{array}{ll}\text{List - I}& \text{List - II}\\ \text{(A) Increase in Furniture Value}& \text{(I) Credit side of Partner’s Capital A/c}\\ \text{(B) Depreciation on Machinery}& \text{(II) Debit side of Partner’s Capital A/c}\\ \text{(C) General Reserve}& \text{(III) Credit side of Revaluation A/c}\\ \text{(D) Goodwill appearing in Books}& \text{(IV) Debit side of Revaluation A/c}\end{array}$$
Choose the correct answer from the options given below:

Matching individual items with their accounting ledger locations:(A) Increase in Furniture Value: Gains are posted to the (III) Credit side of Revaluation A/c.(B) Depreciation on Machinery: Losses/Asset reductions are posted to the (IV) Debit side of Revaluation A/c.(C) General Reserve: Accumulated profits are distributed to the (I) Credit side of Partner's Capital A/c.(D) Existing Book Goodwill: Written off by debiting old partners, tracking to the (II) Debit side of Partner's Capital A/c.This gives the sequence: (A)-(III), (B)-(IV), (C)-(I), (D)-(II).