42.2A The partners are to change their profit ratios as shown: They decide to bring in a goodwill amount of 72,000 on the change. The last balance sheet before any element of goodwill has been introduced was: Show the balance sheets on 1 October 202 after necessary adjustments have been made if: (a) Goodwill account was opened. (b) Goodwill account was not opened. 42.1 The partners have always shared their profits in the ratios of Vantuira 3: Aparecida 2: Fraga 5. They are to alter their profit ratios to Vantuira 4: Aparecida 1: Fraga 3. The last balance sheet before the change was: The partners agree to bring in goodwill, being valued at 24,000 on the change. Show the balance sheets on 1 April 203 after goodwill has been taken into account if: (a) Goodwill account was opened. (b) Goodwill account was not opened