25. Hari, Kunal and Uma are partners in a firm sharing profits and losses in the ratio of5:3:2. From 1st April, 2018, they decided to share future profits and losses in the ratio of 2:5:3. Their Balance Sheet showed a balance of ₹75,000 in the Profit & Loss Account and a balance of ₹15,000 in Investment fluctuation Fund. For this purpose, it was agreed that:

Goodwill of the firm valued at ₹3,00,000

Investments (Having a book value of ₹50,000) were valued at ₹35,000

Stock having a book value of ₹50,000 be depreciated by 10%

(CBSE 2019)