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    C, R and S are partners sharing profits in the ratio of 5: 3: 2. R retires, the new profit-sharing ratio between C and S will be 1:1. The Goodwill of
    Question

    C, R and S are partners sharing profits in the ratio of 5: 3: 2. R retires, the new profit-sharing ratio between C and S will be 1:1. The Goodwill of the firm is valued at ₹1,00,000. R’s share of Goodwill be adjusted:

    A.

    By debiting all partners’ capital account equally with ₹1,00,000

    B.

    By debiting Cs capital and S’s capital accounts with ₹15,000 each

    C.

    By debiting only S’s capital accounts with ₹30,000

    D.

    By debiting R’s capital account with ₹30,000

    Correct option is C

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