The entire assets of the partnership shall be as follows;
(a) The all assets originally brought in to the stock of the firm,
(b) Assets acquired by or for the firm or for the purpose or in the course of business of partnership,
(c) Property earned by the firm in the course of business; and
(d) Good will of the business carried on by the partnership.
Explanation : Except otherwise provided by the context, all property and rights and interest in property acquired with money belonging to the firm shall be deemed to have been acquired for the firm.