Which one of the following statements is not true as per the rule laid down in Garner Vs. Murray:

A. The solvent partners should bring in cash their share of loss on realisation

B. The loss on account of insolvency of a partner should then be borne by the solvent partners in the ratio of their capitals, after bringing in cash such loss on realisation

C. A solvent partner having debit balance in his capital account just before the dissolution will not be required to bear the loss on account of insolvency of a partner

D. A solvent partner having debit balance in his capital account, just before dissolution should bring in sufficient cash to raise his capital to his profit ratio

Answer: Option D