Based on following, answer the question.

Amrita and Kalyani are partners sharing profits in the ratio of 3:2. They decided to expand the business by admitting Suraj as new partner for 1/4th share. Suraj's share of goodwill is valued at ₹90,000 for which he compensated Amrita and Kalyani in the ratio of 1:4. Following information is also provided:

 Workmen Compensation Fund  ₹5,00,000. Claim against workmen compensation is ₹2,00,000 and goodwill appeared in the books at ₹60,000.

What journal entry will be passed for goodwill appearing in the books?

Amrita's Capital A/c Dr. ₹36,000 
Kalyani's Capital A/c Dr. ₹24,000 
      To Goodwill A/c     ₹60,000

Goodwill appeared in books at ₹60000.
This will be written off between old partners in old ratio. So, old partner's Capital a/c is debited and goodwill is credited.
Amrita share = 60000 x 3/5
                     = ₹36000
Kalyani share = 60000 x 2/5
                     = ₹24000
Journal entry will be-
Amrita's Capital A/c Dr. ₹36,000 
Kalyani's Capital A/c Dr. ₹24,000 
      To Goodwill A/c     ₹60,000