Which of the Following Statements Is Correct

Which of the following statements is correct?

A) If a new partner invests cash in an existing partnership and a bonus is given to a new partner, the old partners' capital accounts increase.
B) When a new partner is admitted to an existing partnership upon an investment of cash, the new partner's capital account may appropriately be debited for an amount other than the amount of cash invested.
C) The partnership agreement should include steps to follow if a partner withdraws from the partnership.
D) When a new partner is admitted to an existing partnership upon an investment of cash, the new partner's capital account will always equal the amount of cash the new partner invested.