Partnership a/c help!!!!

the answer given is correct

12000/3

which gives 4000 which is C's contributions

4000X2 which gives 8000 which is A's contribution

cos the goodwill was 30,000 and when B retires 12K is extracted so they have to compensate Bs contribun  FIRST

Unless new ratio is given Old Ratio is Gaining Ratio

Therfore A&C Shall Give Share of Goodwill to B in old/gaining ratio 2:I

A a/c                  Dr 8000

C a/c                  Dr 4000

To B a/c                              12000

 So if the new ratio is given, should we take gaining ratio??

• If new ratio is given then ,Gain ratio = New ratio -old ratio.

In the Question there is no new Profit & Loss ratio; so when B retires the new ratio will be 2:1 and goodwill of B's part will be divided in gaining ratio of A & C. So first of all we need to find out gaining ratio i.e.

Gaining ratio = New ratio - Old ratio

New ratio is 2:1

Old Ratio is 2:2:1

Now A's gaining ration is 2/3-2/5 = (10-6)/15 = 4/15

and C's gaining ratio is 1/3-1/5 = (5-3)/15=2/15

gaining ratio of A & C is 4:2 i.e. 2:1

Now we find out goodwill of B

B's goodwil is 30000*2/5 =12000

So A contribute in gaining ratio for B's goodwill = 12000*2/3=8000

and C contribute in gaining ratio for B's goodwill = 12000*1/3=4000

So Option 'b' is correct answer