C, R & S are partners sharing profits in the ratio of 5:3:2. R retires, the new profit sharing ratio between C & S will be 1:1. The goodwill of the firm is valued at ₹100000. R's share of goodwill be adjusted:

By debiting only S's Capital account with ₹30000

Old ratio of C, R & S= 5:3:2
After R's retirement, New ratio b/w C & S = 1:1
Gain of C = 1/2 - 5/10
               = (5-5)/10
               = 0
Gain of S = 1/2 -2/10
               = (5-2)/10
               = 3/10
Goodwill of the firm = ₹100000
Share of R in goodwill = 100000 x 3/10
                                   = ₹30000
As only S gains so his Capital A/c will be debited by ₹30000 and R's Capital A/c will be credited.