Match the following.

1) b, 2) c, 3) d, 4) a

* Credit balance of deceased partner's current account- When a partner retires from a partnership or in the unfortunate event of a partner's death, the amount payable to the retiring partner or the legal representatives/executors includes the following:
Components included in the sum due:
Credit balance of the retiring partner's capital account.
Credit balance of the retiring partner's current account, if there is any.
The retiring partner's share of goodwill.
The retiring partner's share of accumulated profits (reserves).
The retiring partner's share in the gain from the revaluation of assets and liabilities.
The retiring partner's share of profits earned up to the date of retirement/death.
Interest on the retiring partner's capital, if applicable, up to the date of retirement/death.
Any salary or commission owed to the retiring partner up to the date of retirement/death.

* Share of goodwill to be written off in account of deceased partner-
Deductions that may be made from the retiring partner's share:
Debit balance of the retiring partner's current account, if any.
The retiring partner's share of goodwill to be written off, if required.
The retiring partner's share of accumulated losses.
The retiring partner's share of losses resulting from the revaluation of assets and liabilities.
The retiring partner's share of losses incurred up to the date of retirement/death.
The retiring partner's drawings up to the date of retirement/death.
Interest on the retiring partner's drawings, if involved, up to the date of retirement/death.

* New profit-sharing Ratio- After the retirement or death of a partner, the new profit-sharing ratio is the distribution ratio in which the remaining partners will share the future profits. Each remaining partner's new share will be composed of their original share in the firm, along with the share they acquired from the retiring or deceased partner. This new arrangement determines how the profits will be distributed among the continuing partners after the changes in the partnership structure.

* Executor Account- Executor account is made at the time of death of a partner to transfer the remaining balance of the deceased partner.

NOTE- EXECUTOR ACCOUNT IS NOT MADE AT THE TIME OF RETIREMENT OF PARTNER. THAT'S WHY EXECUTOR ACCOUNT IS MATCHED WITH DEATH OF PARTNER & NEW PROFIT SHARING RATIO IS MATCHED WITH RETIREMENT OF PARTNER.