In case of admission of a new partner in an existing partnership through investment to the partnership, which of the following scenario will result to bonus to new partner and asset revaluation?

a.The total contributed capital of all partners is more than the total agreed capital of new partnership while the total agreed capital of old partners is equal to the amount they contributed

b.The total contributed capital of all partners is more than the total agreed capital of new partnership while the agreed capital of new partner is lower than the amount he has contributed.

c.The total contributed capital of all partners is equal to the agreed capital of new partnership while the agreed capital of new partner is higher than the amount he has contributed.

d.The total contributed capital of all partners is less than the total agreed capital of new partnership while the agreed capital of new partner is higher than the amount he has contributed.

Which of the following transactions shall not affect the capital balance of a partner?*

a.Advances made by the partnership to a partner.

b.Receipt of onus by a partner from another partner based on the agreement.

c.Share of a partner in the partnership's loss.

d.Additional investment by a partner to the partnership.