A, B and C are partners in 3 : 4 : 2. B wants to retire from the firm. The profit on revaluation on that date was ₹36,000. New ratio of A and C is 5 : 3. Profit on revaluation will be distributed as :
(A) A ₹16,000; B ₹12,000; C ₹8,000
(B) A ₹12,000; B ₹16,000; C ₹8,000
(C) A ₹22,500; C ₹13,500
(D) A ₹23,625; C ₹12,375