2) A,B and C are partners sharing profits and Losses at 2A;5B and 1C. They decided to admit D. D should bring capital to that of B. New partners sharing ratios are 2A;3B; 4C and 3D. Goodwill is valued at OMR40,000 to be brought in the business books. There is total increase in assets revaluation by OMR 16,800 . You are required to show capital accounts in columnar form. Note: Balances b/d for partners capital accounts given in the table below. 3) X,Y and Z share profits and losses at 1/4,1/4 and 2/4 respectively. Partner X decide to leave the partnership. You are required to show: A) Journal entries necessaries if goodwill account to be opened for all cases. B) Capital accounts for all cases