The firm of A, B and C has existed for some years, profit being shared as 2/5, 2/5 and 1/5 respectively. C, however, feels that this arrangement has not been satisfactory to him and requires to be placed on some basis as regards profits as A and B. He further wants that this arrangement shall apply not only to future profits but also retrospectively to the profits of the past three years which were ₹26,000, ₹22,100 and ₹25,805. A and B have no objection to this. They further agree that in making such adjustment regards should be given to ₹6,500 value of goods that had been charged to profits but which actually were taken privately by B and ₹3,900 of office equipment for which no Asset Account had been opened in the books but charged to the Profit and Loss Account. Plant and Machinery of the firm had not been depreciated over the past years and it was estimated that the total of the amounts which should have been written off was \₹9,035. It was further agreed that after adjustment the Capital Accounts were to be equalized without, however, increasing or reducing the total capital of the firm.

Show the Adjustment Account and the Capital Accounts of the partners after giving effect to the above agreement, assuming that immediately after the distribution of last year’s profits, Capital Accounts stood as:

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: A- 52,000;