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B is corrent. The requirement is to identify the method used to allocate profits and losses if there is no provision in the partnership agreement. Profits and losses are shared equally unless the agreement states otherwise.
A is incorrect. The requirement is to identify the method used to allocate profits and losses if there is no provision in the partnership agreement. Profits and losses are shared equally unless the agreement states otherwise. 
A is incorrect. The requirement is to identify the method used to allocate profits and losses if there is no provision in the partnership agreement. Profits and losses are shared equally unless the agreement states otherwise. 
D is incorrect. The requirement is to identify the method used to allocate profits and losses if there is no provision in the partnership agreement. Profits and losses are shared equally unless the agreement states otherwise.