4 marks each
13.A, B and Care partners sharing profits and losses in the ratio of 2 : 3:1. B retires and sells his
share of profit to A and C for Rs. 8100 being purchased by A for Rs. 3600 and by C for Rs. 4500.
The profit for the year after B's retirement was Rs. 10500.
You are required to give necessary Journal entries to record the sale of B's share to A and Cand
distribution of profit among partners.
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.rupees 6000pp okk. ............
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