A, B & C are partners sharing profits in proportion to their capital. B retired from the firm on 1st April 2021 and the remaining partners decided to carry on the partnership with a profit-sharing ratio of 3:1. At the time of retirement, their capital accounts show balance- A- ₹450000, B- ₹300000, and C ₹150000.

How much does A & C compensate B for the adjustment of goodwill respectively?

A= ₹45000 & C= ₹15000

Old ratio= 3:2:1
New ratio= 3:1
Gain of A= 3/4-3/6=3/12
Gain of C= 1/4-1/6= 1/12
So, the gaining ratio is 3:1
Goodwill= ₹180000
B's share of goodwill= 180000*2/6=₹60000 borne by A& C in 3:1
A' share= 60000*3/4= ₹45000
C' share= 60000*1/4= ₹15000