Aman, Govind and Guru were partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. Sudarshan was admitted for 1/4th share in the profits of the firm. The new profit sharing ratio between Aman, Govind, Guru and Sudarshan was agreed at 9 : 5 : 4 : 6. The total capital of the new firm was agreed upon as  ₹3,60,000. Sudarshan will bring 1/4th of this as his capital. The capitals of the other partners were also to be adjusted according to the new profit-sharing ratio. The capitals of Aman, Govind and Guru after all adjustments stood at  ₹60,000,  ₹80,000 and  ₹45,000 respectively.  

 Calculate the new capitals of Aman, Govind and Guru. Also pass necessary journal entries for the above transactions in the books of the firm.  

Marks-3, CBSE: 2024-25/Zone-5/Set-1/Q-20