At the time of retirement, the Profit and Loss Suspense account is closed by transferring the account to Gaining Partners' Capital Account in which ratio?

Gaining ratio

For being deceased partner’s share of profits for the intervening period to books of account, the following journal entry is recorded.
(i) Profit and Loss (Supense) A/c Dr.
   To Deceased Partner’s Capital A/c
(Share of profit for the intervening period)
Later Profit and Loss Suspense account is closed by transferring the account to Gaining Partners' Capital Account in their gaining ratio. The journal entry is:
(ii) Gaining Partners Capital A/c [In gaining ratio]
    To Profit and Loss Suspense A/c
  (P&L Suspense account transferred).
Alternatively the following journal entry can also be passed in Place of (i) & (ii)
 Gaining Partners' Capital A/c Dr.
      To Deceased Partner Capital A/c
(share of profit of Deceased Partner credited)