A, B and C were partners sharing profits in the ratio of 5 : 4 : 3. They decided to change their profit sharing ratio to 2 : 2 : 1 w.e.f. 1stApril, 2019. On that date, there was a balance of Rs.3,00,000 in General Reserve and a debit balance of Rs.4,80,000 in the Profit andLossAccount.Pass necessary journal entries for the above on account of change in the profit sharing ratio.