Amitabh, Deepika and Lara are partners in a firm sharing profits in the ratio of 3:2:1. Deepika retires. After making all adjustments relating to revaluation, goodwill and accumulated profit etc., the capital accounts of Amitabh and Lara showed a credit balance of Rs. 1,60,000 and Rs. 80,000 respectively. It was decided to adjust the capitals of Amitabh and Lara in their new profit sharing ratio. Calculate the actual cash to be paid off or to be brought in by the continuing partners.

Rs. 20,000 to be brought in by Amitabh and Rs. 20,000 to be withdrawn by Lara

The correct answer is Option (3) → 

Rs. 20,000 to be brought in by Amitabh and Rs. 20,000 to be withdrawn by Lara