Question 1 - Assignment 1 - 6 marks Da Silva and Ehlers are partners in a Green Hydrogen business named DaEh. They specialise in the consultancies and research services, wherby they advise governments on the African continent. Da Silva and Ehlers share profits and losses in the ratio 3:2 according to their partnership agreement. The following Trial Balance was extracted from the financial records of the partnership 31 December 2017: DR CR Capital- Da Silva 381 000 Capital - Ehlers 234 000 Current account- Da Silva 90 000 Current account- Ehlers 60 000 Bank 90 000 Fischer is a specialist in the green energy industry. Due to the prospects of business growth Da Silva and Ehlers decided to admit Fischer as from 01 January 2018 as a partner under the following terms and conditions: Fischer will receive 1/5 of the profits and losses. Da Silva and Ehlers will contribute in the ratio 2:1 towards Fischer's 1/5 profit share. Fischer must pay N$ 180 0000 for her 1/5 share in the partnership's assets. The assets of the partnership were re-valued on 01 January 2018 and the revaluation account revealed a surplus of N$ 60 000. The new partnership states inter alia: The partners will not make use of current accounts anymore; therefore all current accounts must be closed off to their capital accounts. The accounting records will not show any good will