Partnership adjustments for revaluation and goodwill on Y's capital Steps:

• Revaluation loss of $8,000 shared equally by X and Y: Y debited$4,000.
• Goodwill of $9,000 raised and credited to X and Y equally: Y credited$4,500.
• Goodwill written off to partners in new 3:2:1 ratio: Y's share (2/6) debited $3,000.
• Total entries for Y: debits $4,000 +$3,000 = $7,000; credit$4,500.

Why D is correct:

• Matches total postings to Y's capital: combined debits for revaluation loss and goodwill write-off per standard partnership accounting rules.

Why the others are wrong:

• A: Overstates credit to full goodwill and understates debit.
• B/C: Understates total debit by excluding Y's $3,000 goodwill write-off share.

Final answer: D