A, B and C are partners sharing profits and losses in the ratio of 5.3:2 respectively. A retires from the firm on 1st April 2013. After his retirement, his capital account shows a credit balance of OMR 135,000 after the necessary adjustments mode. Give joumal entry if OMR 45,000 is paid and balance in future. O a. C's Capital a/c Dr. 135,000, To Bank a/c 135,000 b. All of these are correct. O c. C's capital a/c Dr. 135,000; To Bank a/c 45,000; TO C's Loan a/c 90,000 O d. C's Capital a/c Dr. 135,000; To C's Loan a/c 135,000 The old profit sharing ratio of A, B and C was 4:3-2. Calculate the new ratio and the goining ratio when A retires O a 4:3 & 43 O b. 2:1 & 2:1 O c. 3:2 & 2:1 O d. 3:2 & 3:2 At the time of retirement Balances sheet items like profit & loss account and General Reserve must be transferred to a. Revaluation account O b. Partner's capital account O c. Reconstituted Balance sheet O d. None of these