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Naresh, Raj Kumar and Bishwajeet are equ...

Naresh, Raj Kumar and Bishwajeet are equal partners. Raj Kumar decides to retire. On the date of his retirement, the Balance Sheet of the firm showed the following: General Reserves Rs. 36,000 and Profit and Loss Account (Dr.) Rs. 15,000.
Pass the necessary journal entries to the above effect.

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