Rosinoff and his wife, who were business partners, entered bankruptcy. A creditor, Baldwin, objected to their discharge in bankruptcy on the grounds that

a. the partners had obtained credit from Baldwin on the basis of a false financial statement;

b. the partners had failed to keep books of account and records from which their financial condition could be determined; and

c. Rosinoff had falsely sworn that he had taken $70.00 from the partnership account when he had actually taken $700.

Were the debtors entitled to a discharge? Why or why not?