Q. 25. A, B and C sharing profits and losses in the ratio of 4:3:2, decide to shareprofits and losses in the ratio of 2:3:4 with effect from 1st April, 2016. Following isan extract of their Balance Sheet as at 31st March, 2016:LiabilitiesAssetsInvestment Fluctuation Reserve 54,000 Investments (At Cost)6,00,000Show the accounting treatment under the following alternative cases :Case (i) If there is no other information.Case (ii) If the market value of Investments is 6,00,000.Case (iii) If the market value of Investments is 5,91,000.Case. (iv) If the market value of Investments is 5,28,000.Case (v) If the market value of Investments is 6,60,000.[Ans. Case (i) and (ii) :Credit A's Capital A/c by 324,000, B's Capital A/Cby 18,000 and C's Capital A/c by 12,000.Case (iii) : Credit A's Capital A/c by 320,000, B's Capital A/Cby 15,000 and C’s Capital A/c by 10,000.Case (iv): Loss on Revaluation 518,000.Debit A's Capital A/c by 58,000, B's Capital A/c by6,000 and C's Capital A/c by 4,000.​