Match List-I with List-II:List-I (Types of goodwill)List-II (Treatment to be done)(A) Existing Goodwill(I) No entry passed.(B) Goodwill premium(II) Inferred from the capital arrangement.(C) Goodwill paid privately(III) Written off.(D) Hidden goodwill(IV) Credited to sacrificing partner.Choose the correct answer from the options given below:

* Existing Goodwill: Already shown in the books, so it must be written off among old partners in their old profit sharing ratio. Hence, (A) $\to$ (III).Goodwill premium: Brought in cash by the new partner and is credited to the sacrificing partners in their sacrificing ratio. Hence, (B) $\to$ (IV).Goodwill paid privately: Paid directly to old partners outside the business entity, so no journal entry is recorded in the firm's books. Hence, (C) $\to$ (I).Hidden goodwill: Not explicitly stated, so it must be calculated or inferred from the total capital structure and profit shares. Hence, (D) $\to$ (II).Therefore, the correct sequence matching is (A) - (III), (B) - (IV), (C) - (I), (D) - (II).