This video further explains the topic by taking a practical illustration.
The following videos are relevant to help in the understanding of this lesson.
INTRODUCTION TO PARTNERSHIP ACCOUNTS
https://www.youtube.com/watch?v=Ja2vpKR5ovs&t=8s
FINAL ACCOUNTS OF PARTNERSHIP (PART 1)
https://www.youtube.com/watch?v=Lcig9kbGPoY&t=23s
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