MATCH THE FOLLOWING: Investment shown in the Balance Sheet is Rs.20000(i) When Investment Fluctuation Reserve is Rs.5000 whereas the Market value of Investment is Rs.10000(a)Revaluation a/c Dr 4000To Investment a/c 4000(ii) When Investment Fluctuation Reserve is Rs.5000 whereas the Market value of Investment is Rs.20000(b) a/c Dr 5000To Investment a/c 2000To Partners capital a/c 3000(iii) When Investment Fluctuation Reserve is Rs.5000 whereas the Market value of Investment is Rs.18000(c)Investment fluctuation reserve a/c Dr 5000To partners’ capital a/c 5000(iv) When Investment Fluctuation Reserve is NIL whereas the Market value of Investment is Rs.16000(d)Partners’ capital a/c Dr5000Revaluation a/c Dr 5000To Investments a/c 10000A. (i)-(d) (ii)-(c ) (iii) (b) (iv)-(a) B. (i)-(a) (ii)-(b ) (iii) (c) (iv)-(d) C. (i)-(a) (ii)-(b ) (iii) (d) (iv)-(c) D. (i)-(c) (ii)-(d ) (iii) (a) (iv)-(b)