When the new partner contribute cash capital contribution: Debit Bank and Credit Capital Account of New Partner

A debit balance in the revaluation account  is transferred to the capital accounts of the partners by crediting the partners’ capital accounts in proportion to the profit sharing ratios and debiting the revaluation account

All the statements are not correct.

Existing partners may contribute additional capital or be paid part of their contributed capital so that the balances of the capital accounts are in proportion to the profit sharing ratio