Write a word, term, phrase, which can substitute each of the following statements.
i. The account shows the revaluation of assets and liabilities.
ii. Excess of proportionate capital over actual capital.
iii. The account to which deceased partners’ capital balance is transferred.
iv. A person is entitled to receive the amount due to a deceased partner.
v. The account where the deceased partner’s share in the accrued profit from the date of the last Balance Sheet to the date of his death is adjusted.
