A and B share profits and losses in the ratio of `3:2` With effect from 1st january, 2019, they agreed to share profits equally. Sacrificing ratio and Gaining Ratio will be:

A and B were partners in a firm sharing profits and losses in the ratio of 2:1. With effect from 1st january, 2019 they agreed to share profits and losses equally. Individual partner's gain or sacrifice due to change in the ratio will be:

A and B were partners in a firm sharing profits and losses in the ratio of 2 : 1. With effect from 1st April, 2019 they agreed to share profits and losses equally. Calculate the individual partner's gain or sacrifice due to change in ratio.

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: