Samiksha, Arshiya and Divya were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. With effect from 1st April, 2022, they agreed to share profits and losses in the ratio of 2 : 5 : 3. Their Balance Sheet showed a debit balance of ₹ 50,000 in the Profit and Loss Account and a balance of ₹ 40,000 in the Investments Fluctuation Fund. The Market value of an investment is ₹ 30,000 against the book vallue of ₹ 50,000. Partners have decided not to show values in the Balance Sheet and to pass an adjusting entry for it.

Samiksha, Arshiya and Divya were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. With effect from 1st April, 2022, they agreed to share profits and losses in the ratio of 2 : 5 : 3. Their Balance Sheet showed a debit balance of ₹ 50,000 in the Profit and Loss Account and a balance of ₹ 40,000 in the Investments Fluctuation Fund. The Market value of an investment is ₹ 30,000 against the book vallue of ₹ 50,000. Partners have decided not to show values in the Balance Sheet and to pass an adjusting entry for it.

Which of the following is the correct treatment of the above?

a)

Samiksha’s Capital a/c Dr. ₹ 9,000
To Arshiya’s Capital A/c ₹ 6,000
To Divya’s Capital A/c ₹ 3,000

b)

Arshiya’s Capital A/c Dr. ₹ 5,000
To Samiksha’s Capital A/c ₹ 2,000
To Divya’s Capital A/c ₹ ₹ 3,000

c)

Arshiya’s Capital a/c Dr. ₹ 6,000
Divya’s capital a/c Dr. ₹ 3,000
To Samiksha’s Capital A/c ₹ 9,000