Rosin off and his wife, who were business partners, entered bankruptcy. A creditor, Baldwin, objected to their discharge in bankruptcy on the grounds that
a. the partners had obtained credit from Baldwin on the basis of a false financial statement;
b. the partners had failed to keep books of account and records from which their financial condition could be determined; and
c. Rosin off had falsely sworn that he had taken $70 from the partnership account when he had actually taken $700. Were the debtors entitled to a discharge?