X and Y are partners in a firm sharing profits and losses in the ratio of 3: 2. They admit Z as a partner with 1/4th share of profit. Z acquires his share from X and Y in the ratio of 2 : 1. Z's share of goodwill is calculated at Rs. 6000. Z is not in position to bring any amount for goodwill. What additional entry will be required if after Z's admission, it is decided that the goodwill account should not appear in the Balance Sheet of new firm ?