Need help... Plzzz answer this

Dear student
(I) goodwill of the firm = average profit of last 5 years x two years purchase
Average profit of 5 years = (8,00,000 +9,60,000 + 14,66,000 - 66,000 + 4,40,000) /5
=7,20,000
goodwill of the firm = 7,20,000x 2
                                   =Rs 14,40,000

(ii)                    journal

Date	particulars	l.f	Dr.(rs)	Cr.(rs
	B's capital A/c(14,40,000x 2/12)...Dr.        To A's capital A/c(14,40,000 x 1/12)         To C's capital A/c(7,20,000x 1/12) (Being the adjustement made for goodwill on change in the profit sharing ratio)		2,40,000	​​​​​​ 1,20,000 1,20,000

       
 working notes:
1) sacrificing share of A = old share - new share
= 1/3 - 1/4
=1/12
Sacrificing share of C = old share - new share
                                       = 1/3 -1/4
                                       = 1/12
Sacrificing share of B = 1/3 - 2/4
                                        = - 2/12
Negative sign indicate B is gaining.
Regards