Ria and Surbhi were partners in a firm sharing profits and losses in the ratio of 3: 2. With effect from 1st April, 2022, they agreed to share…

Ria and Surbhi were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : 2. With effect from 1st April, $\displaystyle 2022$, they agreed to share profits equally. The goodwill of the firm was valued at ₹ $\displaystyle 3,00$,000. The adjustment will be done by which of the following transaction ?

Naman, Suman and Mohit were partners in a firm sharing profits in the ratio $\displaystyle 8$ : $\displaystyle 5$ : 3. With effect from 1st April, $\displaystyle 2022$, they decided that in future, they will share the profits in the ratio $\displaystyle 5$ : $\displaystyle 6$ : 5. Identify the gain or sacrifice by the partners due to change in profit sharing ratio, from the following : $\displaystyle 3$ $\displaystyle 1$ $\displaystyle 2$