How goodwill is recorded on the retirement of a partner ?

Options

A. `{:("Remaining Partner's Capital A/cs","Dr. (In Gaining Ratio)"),(" To Retiring Partner's Capital A/c", "(with his share of goodwill)"):}`
B. `{:("Remaining Partner's Capital A/cs","Dr. (In New Ratio)"),(" To Retiring Partner's Capital A/c", "(with his share of goodwill)"):}`
C. `{:("Goodwill A/c","Dr."),(" To All Partner's Capital A/cs", "(In Old Ratio)"):}`
D. `{:("Goodwill A/c","Dr."),(" To Retiring Partner's Capital A/c", "(with his share)"):}`

Answer

A