A, B and C who are presently sharing profits and losses in the ratio of 5 : 3 : 2 decide to share future profits and losses 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.
