Mita, Gopal and Farhan were partners sharing profits and losses in the ratio 3:2:1. On 31^st March they decided to change the profit-sharing ratio to 5:3:2. On this date, Balance Sheet showed Deferred Advertisement Expenditure Rs. 30,000 and contingency Reserve Rs. 9,000. Goodwill was valued at Rs. 4,80,000. Pass the necessary Journal entries for the above transactions in the books of the firm on its reconstitutions.