The two portion of each pair relating to admission of a partner has got some relationship. One of the pairs is mismatch and has no relationship?

<p>(a) Admission of a partner - gain ratio</p> <p>(b) Reserves &amp; surplus - Old partners</p> <p>(c) Goodwill - new partner</p> <p>(d) Revaluation of assets &amp; liabilities - Profit &amp; Loss adjustment account</p>