Which of the following items will be recorded in Revaluation A/c.
(A) Capital brought in by New partner
(B) Plant is to depreciated by \( 20\% \)
(C) \(60,000\) brought in by new Partner for Goodwill
(D) Stock overvalued by \( 5,000 \)
(E) Unrecorded creditors to the extent of \(₹ 1,500 \)
Choose the correct answer from the options given below: