C and D were sharing benefits in the proportion of 3:1. Benefits according to books for 2010-11 added up to Rs. 40,000. In April 2011, they consented to change the benefit offering proportion to 5:3 to review impact from first April, 2010. It was found that remarkable costs of Rs. 4,000 as on 31st March, 2010 and exceptional costs of Rs. 3,000 as on 31st March, 2011 had not been considered while drawing up the last records for 2009-10 and 2010-11. Likewise by error enthusiasm on drawings had been disregarded while setting up the records for 2010-11 such enthusiasm being Rs. 600 on C's drawings and Rs. 300 on D's drawings. Pass the vital diary passages to change the capitals of accomplices.