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Q17.A, B and C who are presently sharing profits and losses in the ratio of 5 : 3 : 2 decide to share future profits and losses in the ratio of 2 : 3 : 5. Give the journal entry to distribute 'Investments Fluctuation Reserve' of 20,000 at the time of change in profit-sharing ratio, when investment marketvalue 95, 000
appears in the books at 1,00,000.
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