Proprietor

DEAR SIR/MADAM

I HAVE A QUESTION THAT IN F.Y. 17-18 MR. HARI NARAYAN TIWARI WAS PROPRIETOR OF TELECOM WORLD & HARI NARAYAN TIWARI'S CAPITAL A/C BALANCE IS 98664. BUT IN A.Y. 18-19, MRS. REKHA TIWARI IS PROPRIETOR OF TELECOM WORLD. SO MY QUESTION IS WHAT IS THE ADJUSTMENT ENTRY OF HARI NARAYAN TIWARI'S CAPITAL A/C IN TELECOM WORLD A.Y. 18-19.