A, B and C who are sharing profits and losses

17 :-  A, B and C who are sharing profits and losses in the ratio of 5 : 3 : 2 decide to share future profits in the ratio of 2 : 3 : 5. Give the Journal entry to distribute ‘Investments Fluctuation Reserve’ of Rs 20,000 at the time of change in profit sharing ratio, when investment (market value Rs  95,000) appears in the books at Rs 1,00,000.

Solution :-