Tavish, Umesh and Varun were partners in a firm sharing profits and losses in the ratio of 4: 3: 2. Tavish retired. Umesh and Varun decided to share…

Tavish, Umesh and Varun were partners in a firm sharing profits and losses in the ratio of $\displaystyle 4$ : $\displaystyle 3$ : 2. Tavish retired. Umesh and Varun decided to share profits and losses in future in the ratio of $\displaystyle 5$ : 3. The gaining share of Umesh will be :

Asit, Sonu and Hina were partners in a firm sharing profits and losses in the ratio of $\displaystyle 3$ : $\displaystyle 2$ : 1. Asit retired and the balance in his capital account after making necessary adjustments on account of reserves and revaluation of assets and liabilities was ₹ $\displaystyle 40,00$,000. Sonu and Hina agreed to pay him ₹ $\displaystyle 45,00,000$ in full settlement of his claim. The value of goodwill of the firm was :