In which ratio is goodwill already existing in the books of account written-off?

Anita, Asha and Amrit are partners sharing profits in the ratio of 3:2:1 respectively. From 1st January 2010, they decided to share profits in the ratio of 1:3:2. The partnership deed provides 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 profits. The profits and losses of the preceding five years are: Profits 2005-Rs 1,20,000; -Rs 3,00,000; 2007-Rs 3,40,000; 2008-Rs 3,80.000; 2009-Rs 1,40,000 (Loss).

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

State the ratio in which the partners share the accumulated profits when there is a change in the profit sharing ratio amongest existing partners.

State the ratio in which the partners share profits or losses on revaluation of assets and liabilities, when there is a change the profit sharing ratio amongest existing partners? 

Why are the 'Reserve and Surplus' distributed at the time of reconstitution of the firm?

What is meant by change in profit sharing ratio?

Kumar,Gupta and Kavita were partners in a firm sharing profits and loses equally.The firm was engaged in the storage and distribution of canned juice and its godowns were located at three different places in the city.Each godown was being managed individually by Kumar Gupta and Kavita Because of increase in business activities at the godown managed by Gupta, he had to devote more time.Gupta demanded that his share in the profits of the firm be increased,to which Kumar and Kavita agreed. The new profit sharing ratio was agreed to be 1:2:1.
For this  purpose,the goodwill of the firm was valued at two years purchase of the average profits of last five years.
The profits of the last five years were as follows                              

,You are required to 
(i)Calculate the goodwill of the firm.
(ii) Pass necessary journal entry for the treatment of goodwill on change in profit sharing ratio of Kumar, Gupta and Kavita.

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

Chintu,Montoo and Shitu are patterns in a business sharing profits in the ratio of 3:4:2. From 1st January,2015,they decide to share profits equally.Goodwill was valued at Rs 90,000, as on the date Pass journal entry to give effect to the above adjustment.