9Q. Divya and Pooja are partners in a firm. sharing profits and losses 3 : 2. On 3 1st March, 2015, their Balance Sheet was as under 
                                      BALANCE SHEET OF DIVYA AND POOJA 
                                                              as on 31st MArch 2015
 

Liabilities	Amount	Assets	Amount
Sundry Creditors General Reserve Profit and Loss A/c Investment Fluctuation Fund Divya's Capital A/c Pooja's Capital A/c	9800 23400 4000 12600 60000 40000	Goodwill Land and Building Investments Sundry Debtors Bills Receivables CAsh in Hand  Advertisement Suspense A/c	16000 20000 66000 18600 7400 11100 10700
	149800		149800

The partners decided that with effect from 1st April, 2015, they would share profits and losses equally. 
For this purpose, they decided that : 
(a) Investments to be valued at Rs.60,000. 
(h) Goodwill to be valued at Rs. 24,000
(c) General Reserve not to be distributed between the partners. 
You are required to 
(i) Pass journal entries 
(ii) Prepare the revised Balance Sheet of the firm.