Capital accounts of partner A & B are Rs.30, 000 & Rs.16,000. They admitted C on the following conditions. -That C brings in Rs.10, 000 as his capital for 1/4th share in profits. -That a goodwill account be raised in the books of the firm at Rs.15,000 -Profit on revaluation of assets & liabilities was Rs.2, 100. -That the capital accounts of the partners be readjusted on the basis of their profit sharing ratio and any additional amount be debited or credited to their current accounts. -General reserve appearing in balance sheet at the time of admission of C was Rs. 6,000. To give effect to above, current account of A & B will be A B C D Debited by Rs.25, 400 & Rs.13, 700 Credited by Rs.20, 500 & Rs.10, 300 Credited by Rs.26, 550 & Rs.12, 550 Debited by Rs.20, 500 & Rs.10, 300