Manpreet and Jaspreet were partners sharing profits and losses in the ratio 3: 2 .they decided that on 1st April 2018 they will share profits and losses equally. On that date the balance sheet of the firm had balance of rupees 1,00,000 in general reserve. jaspreet was of the opinion that it should be credited to the capital accounts equally. Manpreet was of the opinion that it should be credited to their capital accounts in their old profit sharing ratio. explain what argument Manpreet must have put forward