Partners do not want to distribute the profit & loss. Give necessary journal entries for the above.
a) Debit: Profit & Loss Suspense, Credit: Capital Accounts
b) Debit: Profit & Loss Suspense, Credit: Partners' Current Accounts
c) Debit: Capital Accounts, Credit: Profit & Loss Suspense
d) Debit: Partners' Current Accounts, Credit: Profit & Loss Suspense