P, Q and R were on partnership terms sharing and losses in the ratio of 6 : 3 : 1. They decide to take S into partnership with effect from 1st April, 2019. The new profit-sharing ratio between P, Q, R and S will be 3 : 3 : 3 : 1. They also decide to record the effect of the following without affecting their book values, by passing a single adjustment entry: `{:(,"Book Values (RS)"),("General Reserve","1,80,000"),("Contingency Reserve","30,000"),("Profit and Loss A//C (Cr.)","90,000"),("Advertisement Suspense A//c (Dr.)","1,20,000"):}
Pass the necessary single adjustment entry.

X, Y and Z are partners sharing profits and losses in the ratio of 5 : 3 : 2. They admit A into partnership and give him 1/5th share of profits. Find the new profit-sharing ratio.

X, Y and Z are partners sharing profit and losses in the ratio of 6 : 3 : 1. They admitted W into partnership with effect from 1st April, 2019. New profit-sharing ratio between X, Y, Z and W was agreed to be 3 : 3 : 3 :1. They also decide to record the effect of following revaluations without affecting the book values of the assets and liabilities by passing an adjustment entry: {:(,"Book Values RS.","Revised Values RS."),("Plant and Machinery","3,50,000 ","3,40,000"),("Land and Building","5,00,000","5,50,000"),("Trade Creditors","1,00,000","90,000"),("Outstanding Expenses","85,000","1,00,000"),("Pass necessary adjustment entry.",,):}

(When Old and New Profit-sharing Ratios are given). A, B and C are partners in a firm sharing profits and losses in the ratio of 6 : 3 : 1. They admit D into partnership with effect from April 1, 2019. New profit-sharing ratio among A, B, C and D will be 3 : 3 : 3 :1. Determine the sacrificing ratio.

A, B and C are partners sharing profits and lossess in the ratio of 2 : 3 : 4. They decided to share future profits and losses in the ratio of 4 : 3 : 2. They also decided record the effect of the following without affecting their book values : {:(,,"Rs."),("General Reserve",,"40,000"),("Profit & Loss A/c",,"20,000"),("Advertisement Suspense A/c",,"15,000"):} You are required to give the necessary single journal entry.

P and Q were partners sharing profits and losses in the ratio of 3:2. They decided that with effect from 1st january, 2019 they would share profits and losses in the ratio of 5:3. Goodwill is valued at Rs 1,28,000. In adjustment entry: