Anita,Asha and Amrit are partners sharing profits in the ratio of 3:2:1 respectively .From 1st January,2016,they decided to share profits in the ratio of 1:1:1.The partnership deed provided that in the event of any change in profit sharing ratio,the goodwill should be valued at three years'purchase of the average of five years'
The profits and losses of the preceding five years are

Showing the working clearly,give the necessary journal entry to record the above change.

Rajeev,Sanjay and  Mohit are partners sharing profits and losses in the ratio of 2:3:5 On 1st April,2015,they decide to change their ratio to 3:3:4 as Rajeev contributes more time to the business

Lalit,Rahul and Sumit are sharing [profits and loses in the ratio 5:3:2 They decided to share future profits and loses in the ratio of 2:3:5 with effect from 1st April,2015.They also decided to record the effect of the following revaluations without affecting the book value of the assets and liabilities by passing a single adjusting entry

X,Y and Z were sharing profits and losses in the ratio of 5:3:2 They decided  to share future profits in the ratio of 2:3:5 with effect from1st  April,2015, They decided to record the effect of the following , without affecting their book values .
(i) Profit and loss account                    Rs 24,000
(ii) Advertisement suspense account     Rs 12,000
Pass necessary adjusting entry

Piyush and Aayush are partners sharing profits in the ratio of 2:1 As from 1st April,2015. they decide to becomes equal partners,with Aayush contributing Rs 50,000 as additional capital.The balance sheet drawn up on 31st March, 2015 revealed that general reserve stood in the accounts at Rs 1,50,000, Pass the necessary journal entry when
(i),Partners do not want to show general reserve in the books of reconstituted firm.
(ii) Partners want to show general reserve in the books of reconstituted firm.
Also  identify the value being communicated by Piyush.