4) Use the following table to answer the question New partner will be admitted to the partnership called Issa. He will bring OMR 100,000 cash to the partnership. One fifth will be paid for his share of goodwill. Which of the following is true regarding Issa admission: A) Balance c/d of Issa's Capital equal OMR75,000 B) Elias' Capital account should be debited by OMR 14,000 C) Mikel's Capital account credited by OMR 16,000 D) Balance c/d of Elias's Capital is OMR66,000