91. Xen, Sam and Tim are partners in a firm. For the year ended 31st March, 2025, profit of the firm ₹1,20,000 was distributed equally among them, without giving effect to the following terms of the partnership Deed 

1. Sam’s guarantee to the firm that the firm would earn a profit of at least ₹1,35,000. Any shortfall in these profits would be met by him.

(ii) Profits to be shared in the ratio of 2:2:1.

You are required to pass the necessary Journal entries to rectify the error in accounting.