Ravi, Mohan and Sohan were partners in a firm. On $\displaystyle 31.3.2022$ Mohan retired from the firm. On Mohans retirement the balance sheet of the firm showed debtors at ₹ $\displaystyle 1,95$,000. It was decided to record unrecorded debtors of ₹ $\displaystyle 5,000$ and create a provision of $\displaystyle 5$% on debtors for bad and doubtful debts. Pass necessary journal entries for the above transactions in the book of the firm on Mohans retirement.

Journal of Ravi, Mohan and Sohan Date L.F Debit Credit Particulars Amount Amount (₹) (₹) $\displaystyle 2022$ Debtors A/c Dr. $\displaystyle 5,000$ March To Revaluation A/c $\displaystyle 5,000$ $\displaystyle 31$ (Recorded unrecorded debtors) Revaluation A/c Dr. $\displaystyle 10,000$ ,, ,, To Provision for Bad and $\displaystyle 10,000$ Doubtful Debts A/c (Created $\displaystyle 5$% provision on debtors for bad and doubtful debts) Q. From the following information obtained from the…………………………