Ram and Rahim are partners in a firm sharing profits and losses in the ratio of 3:2. Rahul is admitted into partnership for 1/3 share in profits. He brings in Rs. 10,000 as capital, but is not in a position to bring any amount for his share of goodwill which has been valued at Rs. 30,000. Give necessary journal entries under each of the following situations:
(a) When there is no goodwill appearing in the books of the firm,
(b) When the goodwill appears at Rs 15,000 in the books of the firm, and
(c) When the goodwill appears at Rs. 36,000 in the books of the firm.