Give the Journal Entry in the following cases:

1. To distribute Workmen Compensation Reserve of Rs. 90,000 at the time of admission of R, when there is no claim against it. The firm has two partners P and Q.
2. To distribute Workmen Compensation Reserve of Rs. 90,000 at the time of admission of R, when there is claim of Rs. 60,000 against it. The firm has two partners P and Q.
3. To distribute Investment Fluctuation Reserve of Rs. 60,000 at the time of admission of R, when their investments (Market value of Rs. 2,85,000) exists at Rs. 3,00,000. The firm has two partners P and Q.
4. To distribute “General Reserve of Rs. 60,000 at the time of admission of R, when Rs. 15,000 from General Reserve is to be transferred to Investment Fluctuation Reserve. The firm has two partners P and Q.