What will be the goodwill and how it is solved ?

Dear Student,
                                                                Punita 's Capital A/c


Working Note :-

Interest on Capital = 144000*8%*3/12 + 100000*8%*3/12 = 4880
Goodwill of Firm = 30000+70000+80000-60000/4 * 3 = 90000
Punit's Share of Goodwill = 90000*2/5 = 36000 (to be given by Rashi and Seema in 1:2)
Profit of Firm = 70000 + 80000 - 60000/3 = 30000
Punit's Share of Profit = 30000 * 2/5 * 6/ 12 = 6000
Profit & Loss Suspense a/c share = 60000*2/5 = 24000

Regards