A firms profits during 2013, 2014, 2015, and 2016 were Rs. 16,000; Rs. 20,000; Rs. 24,000 and Rs. 32,000 respectively. The firm has a capital investment of Rs. 1,00,000. A fair rate of return on investment is 18% p.a. Compute goodwill based on three years purchase of the average super-profits for the last four years. Question: Based on the data given in the above question, calculate goodwill by the capitalization of the super-profits method. Will the amount of goodwill be different if it is computed by the capitalization of average profits? Confirm your answer by numerical verification.