A and B are partners sharing profits and losses as 2 : 1. C is admitted and profit sharing ratio becomes 4 : 3 : 2. Goodwill of the firm is valued at ₹94,500. C brings required goodwill in cash. Goodwill amount will be Credited to which partner account?

A - ₹21,000

The premium for goodwill is given only on the sacrifice made by the old partner in their Sacrifice ratio.
Sacrifice ratio = Old ratio - New ratio
A's Sacrifice = 2/3 - 4/9 = 2/9
B's Sacrifice = 1/3 - 3/9 = 0/9
Here the B hasn't sacrifice something and haven't gained anything. Therefore the amount of goodwill will be given to A only.
Goodwill = ₹94500
C's share in goodwill = 94500 x 2/9
                                 = ₹21000