Retirement /death of a partner very different questions.

Many difficult difficult adjustment in an an chapter :-Retirement and death of a partner.

EMI are the partner sharing profit and loss in the ratio 5:3:2.balancesheet  of the firm on 31-3-2015
Balance sheet.

Liabilities.     .   Amt.₹.          . Asset .        Amt.₹
Capital.          .                         . bldg.     1,20,000
E -60000 .       .                         .mach.   80,000
M-30000 .       .                         .stock.   30,000
I -50000.         .     1,40,000.     .debtor. 40,000
Reserve fund..   50,000.               -bdr. 2,000
workmen
profit sharing                             cash.22,000
fund      .           . 30,000
Creditors.         .70,000
Total.               2,90,000.            2,90,000


Adjustment

1. I's profit share will we gained by E and Min the ratio 2:3
2. Goodwill of the firm is valued at 1,00,000
3. Bad debts reserve on debtor is to be increased by10%
4. Building is valued at 110%
5. Value of machinery is to be reduced by 10%
6. Annual insurance premium of 24000 is paid for the year ended on 30-6-2015
7. E and M will we maintain total capital of the firm new profit and loss sharing ratio and retirement of I .

1. Try to solve friends it's a very different questions