A, B and C were partners in a firm sharing profits in the ratio of $\displaystyle 6$ : $\displaystyle 5$ : 4. On 31st March, $\displaystyle 2021$, A decided to retire from the firm. Goodwill of the firm on A's retirement was valued at ₹ $\displaystyle 90$,000. Pass necessary Journal Entry on A's retirement for the treatment of goodwill without opening goodwill account.

Journal Date Particulars L.F Debit Credit . Amount Amount (₹) (₹) B’s Capital A/c Dr. $\displaystyle 20,000$ C’s Capital A/c Dr. $\displaystyle 16,000$ To A’s Capital A/c $\displaystyle 36,000$ (A’s share of goodwill adjusted in the capital accounts of B and C in gaining ratio)