A, B and Care partners sharing profits in the ratio of 5:3:2.They decided to share future profits ratio of 2:3:5with effect from 1st April, 2019.They also decided to adjust the following accumulated profits, losses and reserves without affecting their book values, by passing an adjustment entry. `{:(,,"Book Values" (₹)),("Profit and Loss Account",,15000),("General Reserve",,60000),("Advertising Suspense Account",,3000):}` The necesary adjustment entry will be:A. Dr. C and Cr. A with ₹13,500.B. Dr.A and Cr.C with ₹13,500.C. Dr.Band Cr.A with ₹13,500.D. Dr.A and Cr.B with ₹13,500.