79. A, B and C are partners sharing profits in the ratio of 5:4:1.  C is given guarantee that his minimum share of profit in any year would be at least 50,000.  Deficiency, if any, would be borne by A and B equally. Profit for the year ended 31st March, 2025 was ₹4,00,000. Pass necessary Journal entries in the books of the firm.