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1 : 1 correct per NCERT Retirement or Death of a Partner; matches accountancy concept accurately.
Ref: NCERT Accountancy Class XII Chapter 4 Retirement Death of Partner explains goodwill settlement executor loan interest Section 37 provisions accounting.
Rs. 27,000 partnership correct; deed provisions interest capital drawings as per Act.
Ref: NCERT Accountancy Class XII Chapter 2 Partnership Accounts explains partnership deed interest capital drawings profit appropriation guarantee provisions.
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