Nitya and Anand are partners in a firm sharing profits and losses equally. With effect from 1^st April, they decided to share future profits in the ratio of 3:2. On the date of change in the profit-sharing ratio, the profit & Loss Account had a credit balance of Rs. 1,50,000. Pass the necessary Journal entry for the distribution of the balance in the profit & Loss Account before the change in the profit-sharing ratio.