Answer:
JOURNAL
Working Note Calculation of Gaining Ratio = New Ratio - Old Ratio \[\text{A}=\frac{3}{5}-\frac{4}{10}=\frac{6-4}{10}=\frac{2}{10}\] \[\text{B}=\frac{1}{5}-\frac{3}{10}=\frac{2-3}{10}=\left( \frac{1}{10} \right)\,\,\text{Sacrifice}\] \[\text{D}=\frac{1}{5}-\frac{1}{10}=\frac{2-1}{10}=\frac{1}{10}\] Date Particulars LF Amt (Dr) Amt (Cr) A's Capital A/c \[\left( 1,65,000\times 2/10 \right)\] Dr 33,000 D's Capital A/c \[\left( 1,65,000\times 1/10 \right)\] Dr 16,500 To B's Capital A/c \[\left( 1,65,000\times 1/10 \right)\] 16,500 To C's Capital A/c \[\left( 1,65,000\times 2/10 \right)\] 33,000 (Being retiring partner and sacrificing partner compensated by the gaining partners
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