In which of the following methods, the asset account is shown at its original cost throughout its life?

X, Y and Z are sharing profits in the ratio of 6 : 5 : 3. A is admitted into partnership for $${\frac{1}{8}^{{\text{th}}}}$$ share. The sacrificing ratio of X, Y and Z is

At the time of forfeiture of shares, the share capital A/c is