Vibha, Sud ha and As fish were partners in a firm sharing profits in the ratio $\displaystyle 2$:$\displaystyle 3$:l. Sud ha retired and the balance in her capital account after making necessary adjustments on account of reserves, revaluation of assets and re-assessment of liabilities was ₹ $\displaystyle 85$,000. Vibha and As fish agreed to pay Sud ha ₹ $\displaystyle 1,15,000$ in full settlement of her claim. Record the necessary journal entry for goodwill on Sudha's retirement.

Books of Vibha, Sudha and Ashish Journal L. Debit Credit Date Particulars F Amount Amount (₹) (₹) $\displaystyle 20,000$ Vibha’s Capital A/c Dr Ashish’s Capital A/c. Dr $\displaystyle 10,000$ $\displaystyle 30,000$ To Sudha’s Capital A/c (Sudha’s share of goodwill adjusted to capital account of Vibha and Ashish in their gaining ratio $\displaystyle 2$:$\displaystyle 1$)