Match the items given in Column I with the headings/subheadings (Balance sheet) as defined in Schedule III of Companies Act, 2013.
| Column I |
Column II |
||
| i. | Sacrificing Ratio | a. | Nominal Account |
| ii. | Gaining Ratio | b. | Reconstitution of Partnership |
| iii. | Revaluation Account | c. | New Ratio - Old Ratio |
| iv. | Admission of a Partner | d. | Old Ratio - New Ratio |
1
i - d, ii - c, iii - a, iv - b
2
i - d, ii - b, iii - a, iv - c
3
i - b, ii - c, iii - a, iv - d
4
i - d, ii - c, iii - b, iv - a