Werner’s coordination theory in 1893 was the first attempt to explain the bonding in coordination complexes. It must be remembered that this theory was put forward before the electron had been discovered by J.J. Thomson in 1897, and before the electronic theory of valency. Werner did not have any of the modern instrumental techniques and all his studies were made using simple experimental techniques. Werner was able to explain the nature of bonding in complexes and he concluded that in complexes, the metal shows two different sorts of valency: primary and secondary. Primary valences are normally ionisable whereas secondary valences are non-ionisable.
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: