When a new partner brings goodwill in Cash, it is credited to :

When a new partner brings his share of goodwill in cash, the amount is debited to:

If the new partner brings his share of goodwill in cash, it will be shared by old partners in :

A and B are in partnership sharing profits in the ratio of 3 : 2. They take C as a new partner. Goodwill of the firm is valued at Rs.3,00,000 and C brings Rs.30,000 as his share of goodwill in cash which is entirely credited to the Capital Account of A. New profit sharing ratio will be :

When a new partner does not not bring his share of goodwill in cash, the amount is debited to :

A and B are partners sharing profits in the ratio of 3 : 2. They admit C into the partnership with (1)/(4) th share in future profits. The new profit sharing ratio is 5 : 4 : 3. The firm's goodwill on C's admission was valued at Rs.1,44,000. But C could not bring any amount for goodwill in Cash. Credit will be given to :