Shweta, Meenu and Asha were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : $\displaystyle 5$ : 2. Meenu retired on 1st April, 2022. After making all adjustments relating to revaluation, goodwill and accumulated profits, etc., the capital accounts of Shweta and Asha showed credit balance of ₹ $\displaystyle 3,00,000$ and ₹ $\displaystyle 1,00,000$ respectively. It was decided to adjust the capitals of Shweta and Asha in their new profit sharing ratio. Pass necessary journal entries for bringing in or withdrawal of the necessary amounts involved. Show your working clearly.

Shweta(`) Asha(`) Capital after adjustments $\displaystyle 3,00,000$ $\displaystyle 1,00,000$ New Capital $\displaystyle 2,40,000$ $\displaystyle 1,60,000$ $\displaystyle 60,000$ $\displaystyle 60,000$ To be withdrawn To be brought in Books of Shweta, Meenu and Asha Journal Debit Credit Date Particulars L.F Amount Amount (₹) (₹) $\displaystyle 2022$ Cash/Bank A/c Dr. $\displaystyle 60,000$ April $\displaystyle 1$ To Asha’s Capital A/c $\displaystyle 60,000$ (Amount brought in by Asha) ,, Shweta’s Capital A/c Dr. $\displaystyle 60,000$ To Cash/Bank A/c $\displaystyle 60,000$ (Amount withdrawn by Shweta)