Which one of the following statements is false:

A. Realisation A/c is credited when the assets are realised

B. Realisation A/c is directly credited when unrecorded asset is realised

C. When goodwill is given in the books of a firm, then on dissolution of the firm goodwill A/c is also transferred to realisation A/c

D. In case of gradual realisation of assets, the cash will be distributed amongst the partners in their profit-sharing ratio though their capitals are not in their profit-sharing ratio

Answer: Option D