Match the following:

List-I	List-II
a. A new partner can be admitted with the consent of . . . . . . . . existing partners.	1. current
b. Increase in liability at the time of retirement is debited to . . . . . . . . account.	2. all
c. Buying and selling is . . . . . . . . power of partners.	3. revaluation
d. The . . . . . . . . account of partner may have a debit or credit balance.	4. implied

A. a-4, b-1, c-2, d-3

B. a-1, b-3, c-4, d-2

C. a-2, b-4, c-1, d-3

D. a-2, b-3, c-4, d-1

Answer: Option D