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31. नए साझेदार के प्रवेश पर खोला गया ख्याति खाता बंद
करने पर डेबिट किया जाता है
A. पुराने साझियों के पूंजी खाते
B. पुराने एवं नए साझियों के पूंजी खाते
C. नए साझेदार का पूंजी खाता
D. ख्याति खाता
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