When goodwill is not retained in the business, the entries in the new partners' book will be to debit?

When goodwill is not retained in the business, the entries in the new partners' book will be to debit?

A good account and credit partners' capital account
B partners' capital account and credit goodwill account
C cash account and credit goodwill account
D goodwill account and credit cash account

jamb 2006 accounting

The correct answer is B. partners' capital account and credit goodwill account

No explanation given

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