Amar and Akbar are partners sharing profits in the ratio of 2 : 1. On 31st March, 2019, their Balance Sheet showed General Reserve of ₹ 60,000. It was decided that in future they will share profits and losses in the ratio of 3 : 2.Answer the following questions:i. When General Reserve is not to be shown in the new Balance Sheet. Pass necessary Journal entry. a. Dr. General Reserve A/c ₹ 60,000; Cr. Amar’s Capital A/c ₹40,000; Cr. Akbar’s Capital A/c ₹20,000 b. Dr. Amar’s Capital A/c ₹40,000; Dr. Akbar’s Capital A/c ₹20,000; Cr. General Reserve A/c ₹ 60,000 c. Cr. Amar’s Capital A/c ₹60,000; Dr. Akbar’s Capital A/c ₹60,000 d. None of the aboveii. When General Reserve is to be shown in the new Balance Sheet. Pass necessary Journal entry.a. Dr. General Reserve A/c ₹ 60,000; Cr. Amar’s Capital A/c ₹40,000; Cr. Akbar’s Capital A/c ₹20,000 b. Dr. Amar’s Capital A/c ₹40,000; Dr. Akbar’s Capital A/c ₹20,000; Cr. General Reserve A/c ₹ 60,000 c. Cr. Amar’s Capital A/c ₹4,000; Dr. Akbar’s Capital A/c ₹4,000 d. None of the aboveiii. Calculate the sacrificing share? a. 1/15 b. 2/15 c. 1/30 d. None