43Q.  Asin and Shreyas are patners  in a firm. They admit Alay as a new partner with  1/5th share in the profit of the firm. Ajay brings Rs. 5,00,000 as his share of capital. The value of the total assets of the firm was Rs. 15,00,000 and outside liabilities were  valued at Rs. 5,00,000 on that date. Give necessary Journal entery to  record goodwill at the time  of Ajay's admission. Also show your workings.