At the time of admission of a new partners general reserve appearning in the old Balance Sheet is transferred to:

Old Partners . Capital Accounts

At the time of admission of a new partners general reserve appearning

1.	At the time of admission of a new partners general reserve appearning in the old Balance Sheet is transferred to:
A.	All Partner s Capital Accounts
B.	New Partner s Capital Account
C.	Old Partners . Capital Accounts
D.	None of these
Answer» D. None of these