Sum no. 21 solve it experts please goodwill sum

Normal Profit = Capital employed × (Normal rate of return/100)

                       = 400000 × (15/100)

                       = Rs 60000

 

calculation of Average Profit 

2016-- 170000-100000= 70000

2017-- 200000-100000= 100000

2018-- 230000-100000= 130000

Average Profit= [130000+100000+70000]/3

                                     = 100000

Super Profit = Average profit - Normal Profit

Super Profit= 100000-60000

                    = 40000

Now,

Goodwill= 40000 × 2

               = Rs 80000
Regards