21. Bootstrap and Davy Jones partners sharing profits in the ratio of 2:1. On 31st March, 2025, their Balance Sheet showed General Reserve of ₹60,000. It was decided that in future they will share profits and losses in the ratio of 3:2. Pass necessary Journal entry in each of the following alternative cases:

(i) When General Reserve is not to be shown in the new Balance Sheet.

(i) When General Reserve is to be shown in the new Balance Sheet.