17. A, B and C who are sharing profits and losses in the ratio of 5 :3:2 decide to share future profits in the ratio of 2:3:5. Give the Journal entry to distribute Investments Fluctuation Reserve’ of ₹20,000 at the time of change in profit-sharing ratio, when investment (market value ₹95,000) appears in the books at ₹1,00,000.