Match List-I with List-II:List-IList-II(A) Increase in assets at the time of retirement(I) Debit side of Realisation Account(B) Asset taken over by a partner at the time of dissolution(II) Credit side of Revaluation Account(C) Unrecorded Liability settled at the time of admission(III) Credit side of Realisation Account(D) Remuneration paid for realization of assets(IV) Debit side of Revaluation AccountChoose the correct answer from the options given below:

Let's systematically verify the structural journal entries and side balances for each accounting event:(A) Increase in assets at the time of retirement: Leads to a profit on revaluation. It is credited to the Credit side of the Revaluation Account (Entry: $\text{Asset A/c Dr.}$ to $\text{Revaluation A/c}$). Thus, (A) $\to$ (II).(B) Asset taken over by a partner during dissolution: The entry is $\text{Partner’s Capital A/c Dr.}$ to $\text{Realisation A/c}$. Thus, it appears on the Credit side of the Realisation Account. Thus, (B) $\to$ (III).(C) Unrecorded Liability emerging during admission: Represents a loss event, which is debited to the Debit side of the Revaluation Account. Thus, (C) $\to$ (IV).(D) Remuneration paid for carrying out realization steps: Paid out during dissolution, representing an expense debited to the Debit side of the Realisation Account (Entry: $\text{Realisation A/c Dr.}$ to $\text{Partner’s Capital A/c}$). Thus, (D) $\to$ (I).This yields the complete chain layout: (A) - (II), (B) - (III), (C) - (IV), (D) - (I).