When "Out of sight, out of mind" was translated into a foreign language, and then was translated back into English by a language expert in that language to become: "Invisible things are insane," this was an example of: 

a. the linguistic effect 

b. a loaded question 

c. back translation 

d. a counter biasing statement 

Capital accounts of partner A & B are Rs 30,000 & Rs 16,000, They admitted C on the following conditions. - That C brings in Rs 10,000 as his capital for 1/4th share in profits. - That a goodwill account be raised in the books of the firm at Rs 15,000. -Profit on revaluation of assets & liabilities was Rs. 2,100 - That the capital accounts of the partners be readjusted on the basis of their profit sharing ratio and any additional amount be debited or credited to their current accounts. - General reserve appearing in balance sheet at the time of admission of C was Rs 6,000. To give effect to above current account of A & B will be. A B C D Debited by Rs 25,400 & Rs 13,700 Credited by Rs 20,500 & Rs 10,300 Credited by Rs 26,550 & Rs 12,550 Debited by Rs 20,500 & Rs 10,300