Snow and Cold are in partnership sharing profits and losses equally. They are considering admitting a new partner to the partnership and inform you that they would like the accounts to be adjusted to reflect the changes in the value of the partnership asset before they start to negotiate with the potential new partner - there is only one asset, a building which is recorded in the books at R100 000. This building has a market value of R150 000 . What is the double entry to record this unrealised holding gain. Select one: a. Dr. Premises account R50 000 Cr. Bank account R50000 b. Dr. Current account Snow R25 000 Dr. Current account Cold R25 000 Cr. Premises account R50000 c. Dr. Premises account R50 000 . Capital account Snow R25 000 Capital account Cold R25000 d. Dr Premises account R50 000 Current account Snow R25 000 Cr. Current account Cold R425 000