In the H-R partnership, H and R had a capital ratio of 3:1 and a profit and loss ratio of 2:1,respectively. If the bonus method is to be used to record

Ben's admittance as a new partner.What ratio would be used to allocate the excess of Ben's contribution over the amount credited to her capital

account?

OA.H and R's new capital ratio after admitting Hermione.

OB.H and R profit and loss ratio before admitting Hermione.

OC.H and R capital ratio before admitting Hermione.

OD.H and R new profit and loss ratio after admitting Hermione.