G, H and P are partners. On retirement of G, the goodwill already appears in the Balance Sheet at OMR 24,000. The goodwill will be written off: By debiting remaining Partners Capital Accounts in their new profit-sharing ratioBy debiting retiring Partners Capital Account from his share of goodwillBy debiting all Partners Capital Accounts in their old profit-sharing ratioBy crediting all Partners Capital Accounts in their old profit-sharing ratio