David, Dolly and Divya are partners in a firm sharing profits and losses in the ratio $\displaystyle 3$:$\displaystyle 2$: l. Divya retired from the firm and David and Dolly decided to share future profits & losses in the ratio 312. At the time of Divya's retirement, the goodwill of the firm was valued at ₹ $\displaystyle 90$,000. Pass the necessary journal entry for treatment of goodwill without opening goodwill account on Divya's retirement.

Journal Date Particulars F Debit Credit (₹) (₹) David’s Capital A/c Dr. $\displaystyle 9,000$ Dolly’s Capital A/c Dr. $\displaystyle 6,000$ To Diya’s Capital A/c $\displaystyle 15,000$ (Diya’s share of goodwill adjusted in the capital accounts of David and Dolly in the gaining ratio) . Q. (a) Radhey Ltd. took over……………