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Expalnation-
Fluctuating capital account is that capital account where the amount of capital does not remain constant and changes with withdrawals and additions.
While preparing fluctuating capital account, items such as interset on capital, profit of the year and remuneration to the partners are credited to the account as these items increase the amount of the partner’s capital.

Final Answer-

Hence, the correct answer is option is D: All of these.
 

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