28. Pinky and Rocky are partners in a firm sharing profit in the ratio of 3: 2. Their Balance Sheet as at 31st March, 2025 was as follows

Goodwill of the firm is valued at ₹36,000 and the building at ₹90,000 on 31st March, 2025. The decide partners to share profits equally with effect from 1st April, 2025.

Pass the necessary accounting entries without affecting the existing figure of building.