Please help Proprietor has been dead in books of account Capital of Rs.1274000/- Distributed to His both sons equally. entry passed in books of account Capital account Dr. 637000/- Dr. Mr.A son HUF Cr. 637000/- and Capital account 637000/- dr. MR.B son HUF Cr. 637000/- in 31.03.2021 Capital account NiL In Current Financial year 21-22 Same Firm Business Transferred to MR.A son. with new Registration. Now query is in busy in which Group I create the ledger of Both sons MR.A and MR.B its under Unsecured Loan or any more please suggest