19. Anu, Manu, Sonu and Rohan were partners in a firm sharing profits and losses in the ratio of 1:2:1:2.

With effect from 1st April, 2023, they decided to share profits and losses in the ratio of 2: 4:1:3. Their Balance Sheet showed General Reserve of ₹90,000. The goodwill of the firm was valued at ₹4,50,000.

Pass necessary Journal entries for the above on account of change in the profit-sharing ratio. Show your working clearly. (CBSE 2024)