Vinod, Gaurav and Swami are partners in a firm sharing profits in the ratio of 3/8; 3/8 and 1/4. On 1st April, 2019 they decided to share future profits equally. On that date, there was a balance of General Reserve Rs.48,000. It was decided to maintain the General Reserve Instead of distributing it. Give adjustment entry at the time of change in profit sharing ratio