Q20. Pass the journal entries

Dear Student,
                            Journal Entries 

Date	Particulars	L.F.	Dr (Rs)	Cr(Rs)
	General Reserve A/c                      Dr		90000
	To Ashish's Capital A/c			30000
	To Aakash's Capital A/c			30000
	To Amit's Capital A/c			30000
	( Being Reserve distributed)
	Ashish's Capital A/c                       Dr		2000
	Aakash's Capital A/c.                     Dr		2000
	Amit's Capital A/c.                         Dr		2000
	To Advertisement Suspense A/c			6000
	(Being advertisement suspense distributed)
	Revaluation A/c                        Dr		54000
	To Stock A/c			15000
	To Machinery A/c			25000
	To Provision for doubtful debts A/c			4000
	To Aakash's Capital A/c			10000
	( being Assets revalued)
	Land And Building A/c.                Dr		62000
	To Revaluation A/c			62000
	(Being assets revalued)
	Revaluation A/c.                                Dr		8000
	To Ashish's Capital A/c			2666
	To Aakash's Capital A/c			2666
	To Amit's Capital A/c			2667
	(Being profits distributed)

Regards