While doing revaluation of assets in case of admission of partner, there is a statement" All debtors are good". What does it mean?

All debtors will make half payment No provision of doubtful debts is required Provision of doubtful debts is credited to revaluation A/c Both option 2 and 3

Both option 2 and 3

This statement means all debtors are good and there is no need of provision anymore so it will be a gain for the firm. Following entry will be passed for this- Provision for doubtful debts Dr..     To Revaluation A/c