revaluation surplus

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Brother and Sister are partners who are changing their profit and loss ratios from 60:40 to 45:55. At the
date of change, the partners choose to revaluate assets with market value different from their book values.
One asset revalued is land with a book value of P500,000 and a market value of P1,200,000. Two years
after the profit and loss ratios are changed, the land is sold for P2,000,000.

 

if I included the revaluation surplus my answer will be 825,000 and my other answer if it is not included is 440k. Help me please.

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