Various accounting aspects involved on retirement or death of a partner are as follows(A) Adjustment in respect of unrecorded assets and liabilities(B) Treatment of goodwill(C) Preparation of Realization A/c(D) Preparation of Executor's A/cChoose the correct answer from the options given below:

During the retirement or death of a partner, the firm continues its operations (reconstitution), meaning unrecorded assets/liabilities are revalued via a Revaluation Account (Statement A), goodwill is adjusted among partners (Statement B), and in the case of death, the executor's account is handled (Statement D).A Realization Account (Statement C) is strictly prepared only when the firm is completely closed down or dissolved, not during normal retirement or death. Hence, only (A), (B), and (D) apply.