In the Proforma of Partner's Capital Account under the Fluctuating capital Method, the Credit side includes the following items:

(A) Balance b/d (in case of credit opening balance)
(B) Salaries
(C) Interest on drawings
(D) Profit and Loss Appropriation (for share of profit)

Choose the correct answer from the options given below:

(A), (B) and (D) only

The correct answer is Option (3) → (A), (B) and (D) only