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Chaman, Raman and Suman are partners sharing profits in the ratio of 5:3:2. Raman retires, the new profit sharing ratio between Chaman and Suman will

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Chaman, Raman and Suman are partners sharing profits in the ratio of 5:3:2. Raman retires, the new profit sharing ratio between Chaman and Suman will be 1:1. The goodwill of the firm is valued at Rs. 1,00,000 Raman's share of goodwill will be adjusted: (a) by debiting Chaman's Capital account and Suman's Capital Account with Rs 15,000 each. (b) by debiting Chaman's Capital account and Suman's Capital Account with Rs. 21,429 and 8,571 respectively. (c) by debiting only Suman's Capital Account with Rs. 30,000. (d) by debiting Raman's Capital account with Rs. 30,000

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