On the basis of the information given answer the question below :

Akhil, Karan and Sakshi are partners sharing profits in the ratio 5 : 3 : 2. Goodwill already appear in the books ₹60,000. Karan decided to retire from the firm. Goodwill of the firm was valued at ₹2,40,000. Existing partners decided to share profits in the ratio 3 : 2.

Amount of existing goodwill written off to Karan's capital A/c will be:

₹18,000 

The correct answer is Option (1) - ₹18,000.

Existing goodwill is written off in old ratio.
Karan old share = 3/10

Karan share in goodwill = 60000 x 3/10
                                  = ₹18000