X, Y and Z were partners in a firm. Z died on 31st May, 2020. His share of profit from the closure of the last accounting year till the date of death was to be calculated on the basis of the average of three completed years of before death. Profits for the year ended 31st March, 2018, 2019 and 2020 were Rs. 18,000, Rs. 19,000 and Rs. 17,000 respectively. Calculate Z’s share of profit till his death and pass necessary Journal entry for the same when: (a) there is no change in profit-sharing ratio of remaining partners, and (b) there is change in profit-sharing ratio of remaining partners, new ratio being 3: 2.