Answer:
JOURNAL
Working Note Old Ratio = 3 : 2 : 3; New Ratio = 2 : 3 : 4 Sacrificing Ratio = Old Share - New Share X\[=\,\frac{3}{8}\,-\,\frac{2}{9}\,=\,\frac{27-16}{72}\,=\,\frac{11}{72}\,Sacrifice;\] Y \[=\,\frac{2}{8}\,-\,\frac{3}{9}\,=\,\frac{18-24}{72}\,=\,\left( \frac{6}{72} \right)\,Gain;\] Z \[=\,\frac{3}{8}\,-\,\frac{4}{9}\,=\,\frac{27-32}{72}\,=\,\left( \frac{5}{72} \right)\,Gain\] X \[Sacrifice\,=\,3,60,000\times \frac{11}{72}\,=\,Rs.\,55,000\] Y \[Gain\,=\,3,60,000\times \frac{6}{72}\,=\,Rs.\,30,000\] Z Gain \[=\,3,60,000\times \frac{5}{72}\,=\,Rs.\,25,000\] Date Particulars LF Amt (Dr) Amt (Cr) 2017 Apr 1 Y?s Capital A/c Dr 30,000 Z?s Capital A/c Dr 25,000 To X?s Capital A/c 55,000 (Being adjustment of goodwill due to change in profit sharing ratio)
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