When can a partnership firm change its capital?

At the time of Admission At the time of Retirement At the time of Change in profit sharing ratio All of these

All of these

Adjustments can be done for the following at the time of reconsititution of the firm- 1. New profit-sharing ratio. 2. Sacrificing ratio. 3. Valuation and adjustment of goodwill. 4. Revaluation of assets and Reassessment of liabilities. 5. Distribution of accumulated profits (reserves); and 6. Adjustment of partners’ capitals