Which of the following would affect the Revaluation Account at the time of admission of a partner?(A) Increase in assets(B) Drawings against capital(C) Recording of unrecorded assets(D) Decrease in liabilities Choose the correct answer from the options given below:

The Revaluation Account captures updates in asset or liability valuations. (A) Increase in assets $\to$ Credited to Revaluation.(C) Recording of unrecorded assets $\to$ Credited to Revaluation.(D) Decrease in liabilities $\to$ Credited to Revaluation.Item (B) Drawings against capital relates directly to capital structural changes and is posted directly to Partner Capital Accounts, bypassing the Revaluation stage completely. Thus, (A), (C), and (D) are correct.