Hanny, Pammy and Sunny are partners sharing profits in the ratio of `3 : 2 : 1`. Goodwill is appearing in the books at a value of Rs. 60,000. Pammy retires and at the time of Pammy's retirement, goodwill is valued at Rs. 84,000. Hanny and Sunny decided to share future profits in the ratio of `2:1`. Record the necessary journal entries.

Sangeeta, Saroj and Shanti are partners sharing profits in the ratio of 2 : 3 : 5 . Goodwill is appearing in the books at a value of Rs. 60,000. Sangeeta retires and goodwill is valued at Rs. 90,000. Saroj and Shanti decided to share future profits equally. Record necessary journal entries.

Aparna, Manisha and Sonia are partners sharing profits in the ratio of 3 : 2 : 1 . Manisha retires and goodwill of the firm is valued at Rs. 1,80,000. Aparna and Sonia decided to share future in the ratio of 3 : 2 . Pass necessary journal entries

Keshav, Nirmal and Pankaj are partners sharing profits and losses in the ratio of 4:3:2 . Nirmal retires and the goodwill is valued at Rs. 72,000. Keshav and Pankaj decided to share future profits and losses in the ratio of 5:3. Record necessary journal entries (a) when goodwill is raised at its full value and written off immediately (b) when goodwill is not to appear in firms books at all.