Match List - I with List - II.
$$\begin{array}{ll}\text{List - I}& \text{List - II}\\ \text{(A) Profits of firm after admission of partner}& \text{(I) Sacrificing Ratio}\\ \text{(B) Goodwill brought in by new partner}& \text{(II) Old Ratio}\\ \text{(C) Profit on revaluation}& \text{(III) Gaining Ratio}\\ \text{(D) Retiring Partner’s Share of Goodwill}& \text{(IV) New Ratio}\end{array}$$
Choose the correct answer from the options given below:

Matching terms with their specific ratios:(A) Future profits post-admission: Shared in the (IV) New Ratio.(B) Premium for Goodwill brought by new partner: Allocated among old sacrificing partners in their (I) Sacrificing Ratio.(C) Revaluation profit/loss: Shared by existing old partners in their (II) Old Ratio.(D) Retiring partner's share of goodwill: Compensated by remaining partners in their (III) Gaining Ratio.Hence, the matching order is (A)-(IV), (B)-(I), (C)-(II), (D)-(III).