X, Y and Z are partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. Z retires from the firm on 31st March, 2018. On the date of Z’s retirement, the following balances appeared in the books of the firm: General Reserve – Rs. 1,80,000 Profit and Loss Account (Dr.) – Rs. 30,000 Workmen Compensation Reserve – Rs. 24,000, which was no more required Employees Provident Fund – Rs. 20,000. Pass necessary journal entries for the adjustment of these items on Z’s retirement.