Which of the following statement(s) is/are correct: 1. If a current account has a debit balance when closing, the journal entry would be to debit the current account and credit the capital account. 2. A retired or deceased partner does not receive a share of the revaluation surplus account according to the profit-sharing ratio. 3. When admitting a new partner, the accounts to be disclosed in the statement of financial position are closed off to a transferal account. 4. In the case of a retired/deceased partner, the capital account of the aforementioned partner is closed off to the transferal account. 5. All of the above statements are correct