Suman, Vivek and Vinod were partners in a firm sharing profits and losses in the ratio of $\displaystyle 5$ : $\displaystyle 3$ : 2. Suman retired on 1st April, 2022. After making all adjustments relating to revaluation, goodwill and accumulated profits, etc., the capital accounts of Vivek and Vinod showed credit balances of ₹ $\displaystyle 3,60,000$ and ₹ $\displaystyle 1,40,000$ respectively. It was decided to adjust the capitals of Vivek and Vinod in their new profit sharing ratio. Pass necessary journal entries for bringing in or withdrawal of the necessary amounts. Show your working clearly.

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New Capital $\displaystyle 3,00,000$ $\displaystyle 2,00,000$ $\displaystyle 60,000$ $\displaystyle 60,000$ To be withdrawn To be brought in Books of Suman, Vivek and Vinod Journal Debit Credit Date Particulars L.F Amount Amount (₹) (₹) $\displaystyle 2022$ Cash/Bank A/c Dr.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 $\displaystyle 60,000$ To Cash/Bank A/c $\displaystyle 60,000$ (Amount withdrawn by Vivek)