18. Chander and Damini are partners in a firm sharing profits in the ratio of 3: 2. They admitted Elina as a partner and agreed new profit-sharing ratio as 3:32. At the time of admission of Elina, Debtors and Provision for Doubtful Debts were 95,000 and 10,000 respectively, 7,500 of the debtors became bad. A provision of 5% is to be required on Sundry Debtors for doubtful debts. Pass the necessary Journal entries.​