Note-इस स्थिति में पुराना लाभ विभाजन अनुपात तथा त्याग अनुपात समान होगा।
Cash A/C – Dr. 1,45,000
To D’s Capital A/C – 1,00,000
To Goodwill A/C – 45,000
(Being amount of capital out goodwill brought in cash)
Goodwill A/C – Dr. 45,000
To A’s Capital A/c – 22,500
To B’s Capital A/c – 15,000
To C’s Capital A/c – 7,500
(Being goodwill transferred to old partners capital a/c)