Study the table given below:
Select the option where contraceptive/contraceptive method are correctly matched with their mode of action.
A – The pill: Inhibits ovulation (III).
B – Condom: Prevents sperm from reaching the cervix (I).
C – Vasectomy: Semen contains no sperm after the vas deferens is cut or tied (IV).
D – Copper-T: Prevents implantation of the fertilized egg (II).
Preet and Saral were partners sharing profits and losses in the ratio of 3:2. On 31st March, 2024 they decided to change their profit sharing ratio to 1:1. On the date of reconstitution goodwill of the firm was valued at Rs 1,00,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be: