A,b and c formed a partnership firm of making handmade sheet by recycling the waste material. A,being the working partner, distributed the profit of rup 75,000 for the year in the ratio 2:1:1 after allowing a salary of rup 25,000 to himself for the year . B and c objected to it . Settle the dispute among the partners through a single adjustment entry and which values are highlighted in the question?