Q) A, B and C are sharing profits and losses in the ratio of 2:2:1. They decided to share profit w.e.f. 1^st April, 2025 in the ratio of 5: 3: 2. They also decided not to change the value of assets and liabilities in the books of account. The book values and revised values of assets and liabilities as on the date of change were as follows:

                                                                                                                                                               Book Values (Rs.)                                                                   Revised Values (Rs.)  

Machinery                                                                                           2,50,000                                                                                         3,00,000

Computers                                                                                          2,00,000                                                                                         1,75,000

Sundry Creditors                                                           90,000                                                                                            75,000

Outstanding Expenses                                                  15,000                                                                                            25,000

Prepare an adjustment entry.