13 Alice and Bharti have been in partnership sharing profits and losses in the ratio of 3:2. The balances on the partners' capital accounts at 31 December 2018 are shown. $ 32000 Alice Bharti 18000 The partners decided to share profits and losses equally with effect from 1 January 2019. There was no goodwill account in the books. Goodwill is valued at $30 000 and is not to be retained in the books of account. What is the balance on Alice's capital account after the adjustment for goodwill? A $15000 B $18000 C$35 000 D $50 000