If there is no claim against Workmen Compensation Reserve, it is _______at the time of admission of a partner.

The correct option is: debited to old partners’ capital account.

Step-by-step Explanation:
1. Understanding Workmen Compensation Reserve (WCR): Workmen Compensation Reserve is a reserve created out of a firm's profits to meet any potential liability or claims that may arise due to accidents or mishaps to workers. It represents accumulated profits set aside for a specific contingency.
2. Scenario of Admission of a Partner: When a new partner is admitted into the partnership, the old partnership agreement is reconstituted. Any accumulated reserves, profits, or losses belonging to the period prior to the new partner's admission must be adjusted and distributed solely among the old partners in their old profit-sharing ratio. The new partner has no claim over these past reserves.
3. Treatment when there is no claim: Since there is no claim against the Workmen Compensation Reserve, the entire amount of the reserve becomes free accumulated profit. To close the Workmen Compensation Reserve account, the reserve account must be closed out and its balance transferred to the old partners' capital accounts.
4. Accounting Journal Entry: The accounting entry to distribute the unutilized Workmen Compensation Reserve is:
Workmen Compensation Reserve A/c ... Dr.
    To Old Partners' Capital A/cs (in old profit-sharing ratio)

In this journal entry, the Workmen Compensation Reserve Account is debited to clear its credit balance, and the equivalent amount is transferred (credited) to the capital accounts of the old partners. Therefore, the reserve itself is debited and distributed to the old partners' capital accounts.