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Kalki and Kumud were partners sharing profits and losses in the ratio of 5:3. On 1st April,2021 they admitted Kaushtubh as a new partner and new ratio was decided as 3:2:1.

Goodwill of the firm was valued as ₹3,60,000. Kaushtubh couldn’t bring any amount for goodwill. Amount of goodwill share to be credited to Kalki and Kumud Account’s will be: -

(A) ₹ 37,500 and ₹22,500 respectively

(B) ₹ 30,000 and ₹30,000 respectively

(C) ₹ 36,000 and ₹24,000 respectively

(D) ₹ 45,000 and ₹15,000 respectively

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Correct option is (D) ₹ 45,000 and ₹15,000 respectively

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