Match the accounting term with its definition or calculation:
| List I (Term) | List II (Definition/Calculation) | ||
| A | New Profit Sharing Ratio | i | Amount paid to retiring partner in excess of adjusted capital |
| B | Gaining Ratio | ii | Ratio in which the remaining partners will share future profits |
| C | Hidden Goodwill | iii | The ratio in which the continuing partners have acquired the share from the retiring/deceased partner |
| D | Gaining Share | iv | New share minus old share |
1
A-(ii), B-(iii), C-(i), D-(iv)
2
A-(iii), B-(ii), C-(i), D-(iv)
3
A-(ii), B-(i), C-(iii), D-(iv)
4
A-(iv), B-(iii), C-(i), D-(ii)