A,B and c are partners in a firm c restires and his claim including his capital and his share of good will id 5,00,000 there was an unrecorded furniture valued at 30,000two-third of which was given to an unrecorded creditor of₹58,000 in settlement of his claim of 35,000 and remaining one third was given to c at a discount of 20% in part settlement of his claim balance of C's claim was discharged by cheque. pass necessary journal entries.