Keshav and Karan were partners in a firm sharing profits equally. The capitalised value of average profits of the firm was ₹ 18,00,000. Assets of the…

Keshav and Karan were partners in a firm sharing profits equally. The capitalised value of average profits of the firm was ₹ $\displaystyle 18,00$,000. Assets of the firm were ₹ $\displaystyle 20,00,000$ (excluding goodwill) and Liabilities were ₹ $\displaystyle 5,00$,000. The value of goodwill of the firm by capitalisation of average profits method will be :

A and B were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : 2. On 1st April, $\displaystyle 2021$ the balances in their capital accounts were ₹ $\displaystyle 1,50,000$ and ₹ $\displaystyle 2,00,000$ respectively. The partnership deed provided that interest on partners capital will be allowed @ $\displaystyle 10$% per annum. During the year ended 31st March, $\displaystyle 2022$, the firm incurred a loss of ₹ $\displaystyle 10$,000. Interest on A's capital will be :