The sum due to the retiring partner includes :(A) His share of profits up to the date of retirement.(B) His share of goodwill;(C) His share of accumulated profits ;(D) His share in the gain of revaluation of assets and liabilities;Choose the correct answer from the options given below:

Upon the retirement of a partner from a firm, the total sum payable to them must reflect all of their accumulated economic interests up to the exact date of their departure. This comprehensive settlement includes:(A) Pro-rata share of operating profits earned from the closing of the previous financial year to the date of retirement.(B) Share of the firm's unrecorded premium value (Goodwill).(C) Share of any existing undistributed accumulated profits, reserves, or surpluses.(D) Share of net revaluation profits or losses arising from assessing assets and liabilities at current values.Hence, all statement choices (A), (B), (C), and (D) are included in the balance due.