If nothing is specifically mentioned in the partnership deed, the amount due to a retiring partner is transferred to which of the following accounts?

In the absence of instructions or immediate cash/bank settlement arrangements, Section 37 of the Indian Partnership Act, 1932 dictates that the entire outstanding capital balance due to a retiring partner is transferred to their personal Loan Account. The firm carries this as a long-term liability, paying interest @ $6\%\text{p.a.}$ unless agreed otherwise.