__________ account is debited with increase in the amount of liabilities.

The ratio in which the old partners lose or sacrifice their profit is called the ___________.

Revaluation account is a __________ account.

___________ account is created in its full value by crediting the amount in the old partner's capital account in their old ratio.

____________ enables a business concern to earn more profit on the capital employed by attracting more customers.

___________ is the excess of old share over the new share of the old partners.