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 ₹54,000. 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

The correct answer is option 3-
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

Gaining Ratio = 4:5

Share of Goodwill of X = 54,000 x 3/6
                                    = 27,000

Y's Capital A/c is debited with = 27,000 x 4/9
                                               = 12,000

Z's Capital A/c is debited with = 27,000 x 5/9
                                               = 15,000

So, the following journal entry is passed for this-
Y's Capital A/c Dr.    12,000
Z's Capital A/c Dr    15,000
       To X's Capital A/c       27,000