Rajinder and Surinder are partners in a firm sharing profits in the ratio of $4:1$. On April 15, 2017, they admitted Narender as a new partner. On that date, there was a balance of $\text{Rs. }20,000$ in general reserve and a debit balance of $\text{Rs. }10,000$ in the profit and loss account of the firm. Which among the following statements is correct for transferring profit and loss account?

1. A
   $\text{Rs. }16,000$ will be credited to Rajinder's capital A/c.
2. B
   $\text{Rs. }2,000$ will be debited to Surender's capital A/c.
3. C
   $\text{Rs. }8,000$ will be credited to Rajinder's capital A/c
4. D
   $\text{Rs. }4,000$ will be credited to Surender's capital A/c