The metal ions that have the calculated spin only magnetic moment value of 4.9 B.M. are
A. $ Cr^{2+} $
B. $ Fe^{2+} $
C. $ Fe^{3+} $
D. $ Co^{2+} $
E. $ Mn^{2+} $
Choose the correct answer from the options given below

Bittu and Chintu were partners in a firm sharing profit and losses in the ratio of 4 : 3. Their Balance Sheet as at 31st March, 2024 was as follows:
On 1st April, 2024, Diya was admitted in the firm for \( \frac{1}{7} \)th share in the profits on the following terms:
Prepare Revaluation Account and Partners' Capital Accounts.