A, B & C are partners sharing profits and loss in the ratio 3: 2: 1. They decide to change their profit sharing ratio to 2:2: 1. To gave effect to this new profit sharing ratio, they decide to value the goodwill at Rs. 30,000. Pass the necessary journal entry if Goodwill not appearing in the old balance sheet and should not appear in the new balance sheet. B's Capital A/c C's Capital A/c To A's Capital A/c Goodwill A/c To A's Capital A/c To B's Capital A/c To C's Capital A/c A's Capital A/c B's Capital A/c C's Capital A/c To Goodwill A/c A's Capital A/c To B's Capital A/c To C's Capital A/c Dr. Dr. Dr. Dr. Dr. Dr. 2,000 1,000 3,000 30,000 Dr. 12,000 12,000 6,000 12,000 12, 00030, 000 6,000 3,000 2,000 1,000