A, B and C are partners sharing profits in the ratio of `3:4:5`. B retires and the goodwill of the firm is valued at Rs. 42,000. A and C decide to share profits in the ratio of `3:4`. Journal entry will be:

Options

A. `{:("A's Capital A/c",,Dr.,"6,000",),("C's Capital A/c",,Dr.,"8,000",),(" To B's Capital A/c",,,,"14,000"):}`
B. `{:("A's Capital A/c",,Dr.,"7,500",),("C's Capital A/c",,Dr.,"6,500",),(" To B's Capital A/c",,,,"14,000"):}`
C. `{:("A's Capital A/c",,Dr.,"22,500",),("C's Capital A/c",,Dr.,"19,500",),(" To B's Capital A/c",,,,"42,000"):}`
D. `{:("B's Capital A/c",,Dr.,"14,000",),(" To A's Capital A/c",,,,"7,500"),(" To C's Capital A/c",,,,"6,500"):}`

Answer

B