Which of the following is a true statement about partnership accounting? a. Under the goodwill method, partners will receive a capital credit equal to the value of the tangible assets contributed to the partnership. b. Under the goodwill method, a new partner joining the partnership will receive capital credits equal to the value of all tangible assets contributed, but existing partners will receive capital credits equal to the value of all assets that they previously contributed to the partnership. c. All partners must receive equal shares of income in the absence of a partnership agreement specifying particular sharing rules d. in the event that a partnership sells its assets for more than the recorded book value the gain from liquidation is allocated in proportion to the partners' capital balances before liquidation