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Q21.X, Y and Z share profits as 5 : 3 : 2. They decide to share their future profits as 4 : 3 : 3 with effect from 1st April, 2019. On this date the following revaluations have taken place:
Plant and Machinery
Land and Building
Pass necessary adjustment entry to be made because of the above changes in the values of assets and liabilities. However, old values will continue in the books
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