Match List I with List II:\begin{tabular}{|l|l|}\hline\textbf{LIST I} & \textbf{LIST II} \ \hlineA. Only Capital A/c exists & I. Credited to partner's capital account \ \hlineB. Capital account balance remains unchanged & II. Debited to Partner's Capital Account \ \hlineC. Fresh/additional capital brought in by partner & III. Fixed Capital Account \ \hlineD. Permanent withdrawal of capital & IV. Fluctuating Capital Account \ \hline\end{tabular}Choose the correct answer from the options given below:

Let's trace the mechanics of capital accounting methods:\begin{itemize}\item Under the \textbf{Fluctuating Capital Method}, all adjustments (salaries, interest, drawings) are processed within a single account, meaning \textbf{only one Capital Account exists} per partner (A-IV).\item Under the \textbf{Fixed Capital Method}, the capital balance remains static unless extra capital is injected or a permanent withdrawal occurs (B-III).\item When \textbf{fresh or additional capital} is introduced, it increases the partner's equity stake, which is tracked as a \textbf{credit entry to the partner's capital account} (C-I).\item A \textbf{permanent withdrawal of capital} reduces their long-term equity, requiring a \textbf{debit entry to the partner's capital account} (D-II).\end{itemize}This forms the matching set: A-IV, B-III, C-I, D-II.