Where there is no partnership agreement then profits and losses Select one: O a. Must be shared in the same proportion as capitals O b. Must be shared equally O c. Must be shared equally after adjusting for interest on capital O d. None of the above In the manufacturing account is calculated Select one: O a. The production costs paid in the year Ob. The total cost of goods produced O c. The production cost of goods completed in the period Od. The gross profit on goods sold List any three circumstances that would require the valuation of goodwill in a partnership business