Can you help me to do this balance sheet for Partnership ! It's really a hard one ^.^
http://www.slideshare.net/nam591990/financial-reporting-5992997

Well there is nothing difficult about the question. You must read the question carefully. It says that the balance sheets are BEFORE adjustments. All you need to do is prepare a revised balance sheet for each partner taking into account the adjustments agreed to.

Please do it and resubmit your post so that we can guide you, if necessary.