10. A and B are partners in a firm sharing profits in the ratio of 2: 1. They decided that with effect from1st April, 2024, they would share profits in the ratio of 3:2. But, this decision was taken for the after the profit for the year ended 31st March, 2025 of ₹90,000 was distributed in the old profit-sharing ratio.

Firm’s goodwill was valued on the basis of aggregate of two years’ profits preceding the date decision became effective.

Pass necessary Journal entries and prepare Partners’ Capital Accounts.