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.