Match the column for situations at the time of admission of new partners.

A-2, B-1, C-4, D-3

* Future profits = New ratio. Future profits are shared by the remaining partners (old partners plus new partner) in the new ratio.

* General Reserves = Old ratio. General reserves are a part of accumulated profits. Accumulated profits belong to old partners so they will be shared in old partners in old ratio.

* Employee provident fund= Not distributed. Employee provident fund is a liability of the partnership firm so it is not distributed among the partners.

* Goodwill of incoming partner= Sacrificing ratio. When new partner brought goodwill it will be shared by the sacrificing partners in their sacrificing ratio.