X Y and Z are partners sharing profits and losses in the ratio of 5 3 2 decided to share future prof...........

X, Y and Z are partners sharing profits and losses in the ratio of 5 : 3 : 2, decided to share future profits and losses equally with effect from 1st April, 2019. On that date, the goodwill appeared in the books at 12,000. But it was revalued at 30,000. Pass Journal entries assuming that goodwill will not appear in the books of account.