A, B and C are equal partners, they wanted to change the profit sharing ratio to 4 : 3 : 2. They raised the goodwill to Rs. 90,000. The effected accounts will be

1
C's Capital A/c    Dr.  10,000
           To A's Capital A/c 10,000
2
A's Capital A/c    Dr. 10,000
           To C's Capital A/c 10,000
3
C's Capital A/c    Dr.  10,000
           To B's Capital A/c 10,000
4
More than one of the above
5
None of the above

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