X, Y and Z were partners in a firm sharing profits in the ratio of 3 : 2 : 1. X retired and the new profit sharing ratio between Y and Z will be 5 : 4. On X's retirement the goodwill of the firm was valued at Rs54,000. Journal entry will be :

Y's Capital A/c Dr.   12,000
Z's Capital A/c Dr.   15,000
   To X's Capital A/c         27,000

Gain of Y=5/9-2/6
             =(10-6)/18 =4/18
Gain of Z= 4/9-1/6
              = (8-3)18 = 5/18
GR=4:5
Share of Goodwill of X= 27,000
Y's Capital A/c Dr 12,000
Z's Capital A/c Dr 15,000
To X's Capital A/c 27,000