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[" Finditian at alus and ail xeall aner-...

[" Finditian at alus and ail xeall aner- "],[[" (i) ",0.0025," (41) "208" (uil) "5005," (b) "126,000],[" (v) "500.00," (vil) "2.0034]]

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Pass Journal entries to record folliowing transacation on the admission of Z, as a partner in the Journal of X and Y, who are sharing profits in the ratio of 2 : 3 (i) The value of furniture is to be increased by RS.10,000 (Book value of furniture: RS. 50,000). (ii) The value of furniture is to be increased to RS. 40,000 (Book value of furniture: RS. 20,000). (iii) The v alue of furniture has to be brought up to 120% of its value. (Book value of furniture: RS. 50,000). (iv) Stock is undervalued by 10% (Book value of stock: 18,000). (v) Stock is overvalued by 10% (Book value of stock: RS. 22,000). (vi) The market value of stock is RS.25,000 (Book value of stock: RS.20,000). (vii) Machinery is taken over by X for RS. 80,000 (Book value of machinery: RS.60,000) (viii) One-third of machinery is taken over by Y for RS.30,000 and balance is revalued at RS. 57,600 (Book value of machinery: RS.72,000). (ix) Out of the amount of insurance premium which was debited to Profit and Loss Account, RS.5,000 to be carried forward to next year. (x) Expenses on revaluation amount to RS.5,000 paid by X. (xi) A debtor whose due of RS.14,000 were written off as had debts last year, paid RS.10,000 in full settlement. Note: Gain (Profit/Loss on Revaluation of Assets and Reassessment of Liabilities need not be calculated.

Write the full form of ALU.