From a partner's viewpoint, which of the following will have a favourable effect on the closing balance of the current account of a partner? A. Opening debit balance in the current account; Partner's salaries; Partner's bonus B. Opening credit balance in the current account; Interest on drawings; Partner's bonus C. Opening credit balance in the current account; Interest on drawings; Partner's salaries; Partner's bonus D. Opening credit balance in the current account; Partner's salaries; Partner's bonus