solution?
Dear Student,
Note:
$CALCULATIONOFSACRIFICEORGAIN:\phantom{\rule{0ex}{0ex}}P=\frac{2}{5}\frac{5}{10}=\frac{1}{10}\left(GAIN\right)\phantom{\rule{0ex}{0ex}}Q=\frac{2}{5}\frac{3}{10}=\frac{1}{10}\left(SACRIFICE\right)\phantom{\rule{0ex}{0ex}}R=\frac{1}{5}\frac{2}{10}=0\phantom{\rule{0ex}{0ex}}Totalamounttobeadjusted=PL+GRRevenueexpenditure\phantom{\rule{0ex}{0ex}}=20,000+70,00010,000=Rs.40,000\phantom{\rule{0ex}{0ex}}PQ\text{'}sshare=40,000\times \frac{1}{10}=Rs.4,000$
Regards
Journal  
Date  Particulars  L.F.  Debit Amount (Rs) 
Credit Amount (Rs) 

P’s Capital A/c  Dr.  4,000  
To Q’s Capital A/c  4,000  
(Effect of change in ratio)  
Note:
$CALCULATIONOFSACRIFICEORGAIN:\phantom{\rule{0ex}{0ex}}P=\frac{2}{5}\frac{5}{10}=\frac{1}{10}\left(GAIN\right)\phantom{\rule{0ex}{0ex}}Q=\frac{2}{5}\frac{3}{10}=\frac{1}{10}\left(SACRIFICE\right)\phantom{\rule{0ex}{0ex}}R=\frac{1}{5}\frac{2}{10}=0\phantom{\rule{0ex}{0ex}}Totalamounttobeadjusted=PL+GRRevenueexpenditure\phantom{\rule{0ex}{0ex}}=20,000+70,00010,000=Rs.40,000\phantom{\rule{0ex}{0ex}}PQ\text{'}sshare=40,000\times \frac{1}{10}=Rs.4,000$
Regards