Naresh, David and Aslam were partners sharing profits in the ratio of 5 : 3 : 7. Naresh retired from the firm. David and Aslam decided to share future profits in the ratio of 2 : 3

Naresh, David and Aslam were partners sharing profits in the ratio of 5 : 3 : 7. Naresh retired from the firm. David and Aslam decided to share future profits in the ratio of 2 : 3. Adjusted Capitals of David and Aslam were ₹ 33,000 and ₹ 70,500 respectively. Total amount to be paid to Naresh is ₹ 90,500. This amount is to be brought by David and Aslam in such a manner that their capitals become proportionate to the new profit-shairng ratio. State the amount to be brought or to be paid to the partners. Also record necessary Journal entries for bringing or withdrawal of necessary amount.