Which of these statements is true?

Explanation:

• At the time of retirement, only the retiring partner is in the position of sacrifice because he is leaving the organization so he has to leave his share for the remaining partner.
• The remaining partner is in the position to gain because they will gain the share which retiring partner is leaving for them.
• The share of goodwill is debited to the remaining partner's capital a/c in their gaining ratio because they will compensate the retiring partner for the share they are gaining from him.

Final Answer: Hence, the correct answer is Option D: Goodwill at the time of retirement of a partner to the extent of the retiring partner's share is debited to the remaining partner's capital A/c in gaining ratio.