Which of These Are Ways to Record Partnership Equity

Multiple Choice

Which of these are ways to record partnership equity?
i. Record partner's capital contributions in separate capital accounts for each partner and record all profits, losses and drawings in a common retained earnings account.
ii. Record all equity transactions in a capital account for each partner.
iii. For each partner to use a capital account only for capital contributed or withdrawn and record profits, losses and drawings in a retained earnings account.
iv. Record all partnership equity in a common account held jointly by all partners.

A) ii and iii
B) ii and iv
C) i and ii
D) i, ii and iii