Ben and Kuuks have been in a Partnership business for a number of years sharing profes and losses in the ratio 3:2. Their Statement of Financial Position as at 31/12/2013 is as follows; GHCM GHCM Capital Accounts: Ben 180 Furniture 80 Kukus 120 Equipment 60 Motor Van 90 Buildings 70 HR. 300 300 Due to old age, the partners decided to sell off the partnership. The Non-Current Assets, apart from buildings are each depreciated at 10% per annum. The partnership's future expected earnings are GHC60m and expected earnings yield of a similar business is 15% The buyer paid the capital value of GHC350m to acquire the firm. Required Show all the necessary workings and determine the goodwill value using capitalization method. (20 marks)