X, Y and Z are partners sharing profits in the ratio of 4 : 3 : 2. From April 1, 2017, they decided to share the profits equally. On that date their books showed the following items :
`{:(,,"Rs."),("Profit & Loss Account (Cr.)",,"1,20,000"),("General Reserve",,"45,000"),("Workmen Compensation Reserve",,"60,000"),("Advertisement Suspense Account (Dr.)",,"90,000"):}`
Record the necessary Journal entries.

Explanation