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D is corrent. When the bonus method is used to account for the withdrawal of a partner from a partnership with unrecorded goodwill, the withdrawing partner’s (Metcalf’s) capital balance is removed from the books and the remaining partners’ (Peterson’s and Russell’s) capital accounts are reduced by the withdrawing partner’s share of the partnership’s total unrecorded goodwill in relation to their respective profit-loss ratios. Since the partners agreed to share profits and losses equally, remaining partners’ capital accounts will each be reduced by one half of the withdrawing partner’s share of the partnership’s unrecorded goodwill.
A is incorrect. When the bonus method is used to account for the withdrawal of a partner from a partnership with unrecorded goodwill, the withdrawing partner’s (Metcalf’s) capital balance is removed from the books and the remaining partners’ (Peterson’s and Russell’s) capital accounts are reduced by the withdrawing partner’s share of the partnership’s total unrecorded goodwill in relation to their respective profit-loss ratios. Since the partners agreed to share profits and losses equally, remaining partners’ capital accounts will each be reduced by one half of the withdrawing partner’s share of the partnership’s unrecorded goodwill. 
A is incorrect. When the bonus method is used to account for the withdrawal of a partner from a partnership with unrecorded goodwill, the withdrawing partner’s (Metcalf’s) capital balance is removed from the books and the remaining partners’ (Peterson’s and Russell’s) capital accounts are reduced by the withdrawing partner’s share of the partnership’s total unrecorded goodwill in relation to their respective profit-loss ratios. Since the partners agreed to share profits and losses equally, remaining partners’ capital accounts will each be reduced by one half of the withdrawing partner’s share of the partnership’s unrecorded goodwill. 
A is incorrect. When the bonus method is used to account for the withdrawal of a partner from a partnership with unrecorded goodwill, the withdrawing partner’s (Metcalf’s) capital balance is removed from the books and the remaining partners’ (Peterson’s and Russell’s) capital accounts are reduced by the withdrawing partner’s share of the partnership’s total unrecorded goodwill in relation to their respective profit-loss ratios. Since the partners agreed to share profits and losses equally, remaining partners’ capital accounts will each be reduced by one half of the withdrawing partner’s share of the partnership’s unrecorded goodwill.