27. Ajeet, Vijeet and Sujeet are partners in a firm sharing profits and losses in the ratio of 5:3:2.They decide to share profits and losses in the ratio of 2:5:3 with effect from 1st April, 2025. Land (having book value of ₹1,00,000) was found undervalued by ₹2,50,000 and stock (having book value of ₹4,00,000) was found overvalued by ₹3,00,000

 Pass the necessary adjusting entry without affecting the existing book value.