साझेदारी फर्म के विघटन पर, वसूली खाते (Realisation Account) के डेबिट पक्ष में क्या दर्ज किया जाता है?

Under the Garner vs Murray rule, in the event of dissolution of a partnership firm, solvent partners bear the deficiency of an insolvent partner in their:

Arrange the following steps in the correct sequential order to calculate the new profit-sharing ratio of the continuing partners when the retiring partner's share is acquired in a specifically agreed proportion (Gaining Ratio): A. Add the newly acquired fractional share to the existing old profit share of each continuing partner. B. Ascertain the exact fractional share of the retiring partner acquired by each continuing partner by applying the agreed Gaining Ratio to the outgoing partner's share. C. Identify the existing old profit-sharing ratio of both the retiring partner and the continuing partners. D. Express the updated individual shares as a final simplified new profit-sharing ratio among the continuing partners. Choose the correct answer from the options given below: