Sameer, Rajat and Aastha were partners in a firm sharing profits and losses in the ratio of 2:3:1. Rajat retired from the firm on 31 March, 2025. On…

Sameer, Rajat and Aastha were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$:$\displaystyle 3$:1. Rajat retired from the firm on $\displaystyle 31$ March, 2025. On the date of Rajat's retirement, the Balance Sheet of the firm showed a balance of ₹ $\displaystyle 2{,}40{,}000$ in Workmen Compensation Fund. The claim on account of workmen compensation amounted to ₹ $\displaystyle 1{,}80$,000. The amount credited to Rajat's capital account on the treatment of Workmen Compensation Fund would be

Meera, Varun and Tarun were partners in a firm sharing profits and losses in the ratio of $\displaystyle 5$:$\displaystyle 2$:3. Mira retired and Varun and Tarun decided to share future profits and losses equally. On Meera's retirement, the goodwill of the firm was valued at ₹ $\displaystyle 5{,}00$,000. The amount that was debited to Varun's and Tarun's capital account for the treatment of goodwill was :