X,Y and Z are partners sharing profits in the ratio of `2:3:5`. Goodwill is already appearing in their books at a value of Rs. 60,000. X retires and Y and Z decided to share future profits equally. Journal entry will be :

Options

A. `{:("Y's Capital A/c",,Dr.,"12,000",),(" To X's Capital A/c",,,,"12,000"):}`
B. `{:("Y's Capital A/c",,Dr.,"60,000",),(" To X's Capital A/c",,,,"60,000"):}`
C. `{:("X's Capital A/c",,Dr.,"2,400",),("Y's Capital A/c",,Dr.,"3,600",),("Z's Capital A/c",,Dr.,"6,000",),(" To Goodwill A/c",,,,"12,000"):}`
D. `{:("X's Capital A/c",,Dr.,"12,000",),("Y's Capital A/c",,Dr.,"18,000",),("Z's Capital A/c",,Dr.,"30,000",),(" To Goodwill A/c",,,,"60,000"):}`

Answer

D