在下列（）情况下，当日收盘价为前收盘价。

A.上海证券交易所，当日有成交的

B.上海证券交易所，当日无成交的

C.深圳证券交易所，收盘集合竞价不能产生收盘价的

D.深圳证券交易所，当日无成交的

Andrew, Ben and Cynthia are partners who own a bakery. Andrew’s contribution to the partnership is his labour and his skills to decorate wedding cakes. Ben contributed a sum of money, whilst Cynthia works full-time in the bakery as a manager. The partnership made a small profi t last year but the partners are unable to agree on how to distribute it.Required:Advise the partners on the validity of the agreement and the distribution of profi ts. (10 marks)