Mansi, Mona and Amar were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$ : $\displaystyle 2$ : 1. Mona retired on 1st April, 2022. After making all adjustments relating to revaluation, goodwill and accumulated profits etc., the capital accounts of Mansi and Amar showed credit balance of ₹ $\displaystyle 2,50,000$ and ₹ $\displaystyle 2,00,000$ respectively. It was decided to adjust the capitals of Mansi and Amar in their new profit sharing ratio. Pass necessary journal entries for bringing in or withdrawal of the necessary amounts involved. Show your working clearly.

(`) Amar(`) Mansi Capital after adjustments $\displaystyle 2,50,000$ $\displaystyle 2,00,000$ New Capital $\displaystyle 3,00,000$ $\displaystyle 1,50,000$ $\displaystyle 50,000$ $\displaystyle 50,000$ To be brought in To be withdrawn Books of Mansi, Mona and Amar Journal Debit Credit Date Particulars L.F Amount Amount (₹) (₹) $\displaystyle 2022$ Cash/Bank A/c Dr. $\displaystyle 50,000$ April $\displaystyle 1$ To Mansi’s Capital A/c $\displaystyle 50,000$ (Amount brought in by Mansi) ,, Amar’s Capital A/c Dr. $\displaystyle 50,000$ To Cash/Bank A/c $\displaystyle 50,000$ (Amount withdrawn by Amar)