18. Nitin, Tarun and Samar are partners sharing profits equally and decide to share profits in the ratio of 2:2:1 w.e.f. 1st April, 2025. The extract of their Balance Sheet as at 31st March, 2025 is as follows:

Liabilities

₹

Assets

₹

Investments Fluctuation Reserve

60,000

Investments (At cost)

4,00,000

Pass the Journal entries in each of the following situations:

(i) When its Market Value is not given;

(ii) When its Market Value is ₹4,00,000

(iii) When its Market Value is ₹4,24,000

(iv) When its Market Value is ₹3,70,000

(v) When its Market Value is ₹3,10,000