Concept:When partners keep fixed capitals, the capital accounts remain unchanged and all profit-related entries go to the current accounts.
Explanation:Under the fixed capital system, the capital account of each partner is kept constant.
Profits, salaries, drawings, interest, etc., are recorded in separate current accounts.
Hence, a partner's share of profit is credited to that partner's current account, not to the capital account.
This makes the current account the active account for recording periodic profit shares.
Answer:B. Credited to partners current accounts.