12. Nitya and Anand are partners in a firm sharing profits and losses equally. With effect from 1st April, 2025, they decided to share future profits in the ratio of 3: 2. On the date of change in the profit-sharing ratio, Profit & Loss Account had credit balance of ₹1,50,000. Pass the necessary Journal entry for distribution of the balance in the Profit & Loss Account before the change in the profit-sharing ratio.