abnormal gain treatment

What is the correct treatment for an abnormal gain at the end of the year in process costing?
1. Carried forward as a credit balance in the abnormal gain account
2. Carried forward as a debit balance in the abnormal gain account
3. Written off as a debit to the statement of profit or loss
4. Written off as a credit to the statement of profit or loss

Sir I didn’t understand the question. the abnormal gain is credited to the abnormal gain a/c and then after debiting the a/c with the scrap proceeds, the actual gain is then credited to the SOPL and hence the abnormal gain a/c is debited. Which part is the question about? Please explain
the ans is 4.