M, N and P are the partners in a firm, P retires and the goodwill of…

P's Capital A/c Dr       ₹10,000
N's Capital A/c Dr       ₹2500
         To M's Capital A/c            ₹12,500
(Adjustment of goodwill)

M's Capital A/c Dr     ₹12,500
       To N's Capital A/c           ₹2500
       To P's Capital A/c           ₹10,000
(Adjustment of goodwill)

M's Capital A/c Dr        ₹25,000
N's Capital A/c - Dr      ₹5,000
      To P's Capital A/c               ₹30,000
(Adjustment of goodwill)

P's Capital A/c- Dr   ₹30,000
    To M's Capital A/c          ₹25,000
    To N's Capital A/c          ₹ 5,000
(Adjustment of goodwill)