R, K and G were sharing profits and losses in the ratio of 5 : 3 : 2. R retires and K and G share the future profits and losses equally. Goodwill of the firm is valued at Rs1,00,000. Calculate the amount of goodwill to be debited to K and G's Capital A/c.

Rs20,000 & Rs30,000

Gain of K=1/2-3/10=2/10
Gain of G= 1/2-2/10=3/10
GR=2:3
Goodwill = 100000
Share of R in goodwill = 100000 x 5/10
                                   = ₹50000
This 50000 will be distributed in 2:3 between K & G.