A ,B and C are partners sharing profits and losses in the ratio of 2:2:1 .From 1st April, 2019 , they decided to share future profit and losses equally. pass a single journal entry to give effect the following items: (i) general reserve appear in the balance sheet at Rs.75,000. (ii) goodwill is valued at Rs.30,000. (iii) revaluation of assets and liabilities show a profit of Rs.45,000. (iv) advertisement suspense account appeared in the balances sheet at Rs.30,0000.