Items Increasing Distributable Partnership Profits Steps:

• Identify profit available for distribution as net profit after deducting appropriations like interest on capital and salaries.
• Review each item: 1 likely reduces appropriations (e.g., interest on drawings, which decreases profit share); 2 may not affect (e.g., bad debts provision, an expense); 3 increases profit (e.g., reversal of provision); 4 decreases (e.g., partner's salary).
• Match choices to items that boost distributable amount: 1 and 3 align with reductions in deductions or additions to profit.
• Confirm B selects the pair that net increases distribution.

Why B is correct:

• Per partnership accounting, items like reduced interest on drawings (1) and provision reversals (3) lower deductions or add to net profit, increasing shares per profit-sharing ratio.

Why the others are wrong:

• A: Item 2 (e.g., expense) reduces profit, not increases.
• C: Item 4 (e.g., salary) is an appropriation decreasing distributable profit.
• D: Both 3 and 4 mix increase with decrease, netting no gain.

Not enough information on exact items 1-4 for precise verification.

Final answer: B