(Adjustment of accumulated profit and reserves) A, B and C are partners sharing profit and losses in the ratio of 2:2: 1. B retires from the firm on 31st March 2015. On the date of B's retirement, the following balances appeared in the books of the firm: $ Profit & Loss A/c 50,000 General Reserve 30,000 Workmen's Compensation Reserve 40,000 Deferred Revenue Expenditure 30,000 Pass the necessary journal entries for the adjustment of these items on B's retirement