Question : Due to the change in the profit sharing ratio, X sacrifices is 3/10 while Z’s Gain is 3/10. They decide to record the effect of the following without affecting the book  figure, by passing an adjustment entry 

General Reserve Cr   Rs 35,000

Profit and loss Cr        Rs 15,000

Advertisement suspense Dr Rs 20,000

The necessary adjustment entry will be 

Option 1: Dr Z and Cr X by Rs 9,000

Option 2: Dr X and Cr Y by Rs 9,000

Option 3: Dr X and Cr Y by Rs 18,000

Option 4: Dr Y and Cr X By Rs 9,000

Question : A, B and C were partners sharing profit and losses in the ratio of 7:3:2. From 1st April 2020 they decided to share profit and losses in the ratio of 8:4:3. Goodwill is Rs 2,40,000. In adjustment entry for goodwill 

Option 1:  Cr A by Rs 12,000, Dr B by Rs 4000 and Dr C by Rs 8,000

Option 2: Dr A by Rs 6000, Cr B by Rs 4000, Cr C by Rs 4000

Option 3: Cr A by Rs 12,000, Dr B by Rs 4000, Dr C by Rs 4,000

Option 4: Dr A by Rs 12,000, Cr B By Rs 8000 and Cr C by Rs 4,000

Question : X and Y are partners sharing profits and losses in the ratio of 3 : 2. They admit Z into partnership with 1/5th share in profits which he acquires equally from X and Y. Z brings in Rs.40,000 as goodwill in cash. Goodwill amount will be credited to -

Option 1: X: Rs.25,000; Y: Rs.15,000

Option 2: X: Rs.4,000; Y: Rs.4,000

Option 3: X: Rs.20,000; Y: Rs.20,000

Option 4: X: Rs.24,000; Y: Rs.16,000

Question : R, B and L were partners sharing profits and losses in the ratio of 8:4:3. From 1st January 2019 they decided to share profits and losses in the ratio of 7:3:2. Goodwill is Rs 60,000 adjustment entry for goodwill:
 

Option 1: Cr. R by Rs 3,000; Dr. B by 1,000; Dr. L Rs 2,000

Option 2: Dr. R by Rs 3,000; Cr. B by Rs1,000; Cr. L by Rs 2000

Option 3: Cr. R by Rs 3,000; Dr. B by Rs2,000; Dr. L by Rs 1,000

Option 4: Dr. R by Rs 3,000; Cr. B by Rs2,000; Cr. L by Rs 1,000

Question : What is $\frac{\left (x^{2}-y^{2} \right)^{3}+\left (y^{2}-z^{2} \right )^{3}+\left (z^{2}-x^{2} \right )^{3}}{\left (x-y \right)^{3}+\left (y-z \right )^{3}+\left (z-x \right)^{3}}?$

Option 1: $\frac{(x+y)(y+z)}{(x+z)}$

Option 2: $(x+y)^3(y+z)^3(z+x)^3$

Option 3: $(x+y)(y+z)(z+x)$

Option 4: $(x+y)(y+z)$