Arrange the various accounting aspects involved on retirement or death of a partner-

(A) Ascertainment of share of profit or loss up to the date of retirement/death
(B) Ascertainment of new profit sharing ratio and gaining ratio
(C) Distribution of accumulated profits and losses
(D) Settlement of the amounts due to retired/deceased partner

Choose the correct answer from the options given below:

(B), (C), (A), (D)

The correct answer is Option (2) → (B), (C), (A), (D)