Which of the following correctly represents the typical sequence of initial accounting aspects involved on retirement or death of a partner?

1
Treatment of goodwill, Revaluation of assets and liabilities, Ascertainment of new profit sharing ratio
2
Distribution of accumulated profits and losses, Treatment of goodwill, Revaluation of assets and liabilities
3
Ascertainment of new profit sharing ratio and gaining ratio, Treatment of goodwill, Revaluation of assets and liabilities
4
Settlement of the amounts due, Adjustment of capital, Ascertainment of new profit sharing ratio

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