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A business has earned average profit fo Rs. 4,00,000 during the last few years and the normal rate of return in similar business is `10%`. Find value of goodwill by:
(i) Capitalisation of Super Profit Method, and
(ii) Super Profit Method if the goodwill is valued at 3 years' purchase of super profits.
Assets of the business were Rs. 40,00,000 and its external liabilities Rs. 7,20,000.

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