Select the most appropriate alternatives from those given below and rewrite the sentence.i. A, B and C are partners sharing profits in the ratio of 5 : 3 : 2. If B retires then new ratio will be ________(a) 5 : 2 (b) 5 : 3 (c) 3 : 2 (d) 1 : 1ii. When goodwill is raised at its full value and it is written off _________Account is to be credited. (a) Cash (b) Goodwill (c) All Partners’ Capital (d) Loaniii. Increase in the value of assets should be ________ to Profit and Loss Adjsutment Account. (a) debited (b) credited (c) added (d) none of theseiv. If the goodwill is raised to the extent of retiring partner’s share ________ account is to be debited. (a) cash (b) goodwill (c) partner’s Capital (d) retiring Partners Capitalv. A, B and C are partners, sharing profits and losses in the ratio of 1/2, 1/3 and 1/6 respectively, if B retires, the new ratio will be _______(a) 4 : 1 (b) 3 : 1 (c) 3 : 2 (d) 2 : 1