From the following identify the items which are payable to retiring partner, if mentioned in deed:
A. Credit balance of his/her Capital/Current Account
B. Share of goodwill
C. Goodwill of the firm
D. Share in revaluation gain/loss
E. Share in accumulated profits (Reserves)

Choose the correct answer from the options given below:

A, B, D, E only

The sum due to the retiring partner (in case of retirement) and to the legal representatives/ executors (in case of death) includes:
(i) credit balance of his capital account;
(ii) credit balance of his current account (if any);
(iii) his share of goodwill;
(iv) his share of accumulated profits (reserves);
(v) his share in the gain of revaluation of assets and liabilities
(vi) his share of profits up to the date of retirement/death;
(vii) interest on his capital, if involved, up to the date of retirement/death; and
(viii) salary/commission, if any, due to him up to the date of retirement/death.