When Is the Winding-Up Stage in the Termination of a Partnership

When is the winding-up stage in the termination of a partnership complete?

A) When account is taken of the assets of a partner who left the partnership and redistributed among the other partners.
B) When all assets of the partnership are sold.
C) When all partners sign releases terminating the partnership.
D) When the partnership is dissolved.
E) When all claims against the partnership by third parties are either settled or resolved in court.