=+From 1958 to 1961, the Goodwill balance was written down in the books of the firm and on 31st December 1961, it stood at £3,000. The business was then sold and the amount received for Goodwill was £3,600.

Prepare a statement showing the net amount gained or lost by each of the partners on account of Goodwill from the commencement of the business to the final date of sale.