Solution 20 of cbse sample paper 2025-26 | Accountancy Class 12 @sethsaccountancytricks 20. Ankur and Vikram were partners sharing Profits &Losses in the ratio 3:2. They decided to share future Profits & Losses equally. On the date of reconstitution there was Investment Fluctuation Reserve of ₹ 4,00,000 in the books of accounts. Pass entries in the following cases A. Value of Investment reduced by ₹ 2,50,000. B. Value of Investment increased by ₹ 5,00,000. C. There was no change in the value of investments.