A = The amount of tangible assets contributed by the new partner into the partnership B = The amount of capital credited to the new partner C = Total capital of the partnership before the admission of a new partner D = Total capital of the partnership after the admission of a new partner Refer to the above information. Which statement below is correct if a new partner purchases an interest in capital directly from the old partners? C = D C < D C < D and B = A C = D and B = A