Additional Information :
1. Bad debts amounted to ₹10,000
(ii) Create provision for doubtful debts @10% of debtors.
Based on the given details Revaluation Account will be :

Correct option is C

Balance of Provision for Bad debts = ₹18,000-₹10,000=₹8,000
Balance Debtors = ₹2,10,000-10,000=₹2,00,000
New Provision for Bad Debts=10% of ₹2,00,000=₹20,000
Provision to be created = ₹20,000-₹8,000=₹12,000
Therefore, Revaluation Account will be debited by ₹12,000.