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De (a) Transfer of Goodwill to Realisation Realisation Alc To Goodwill A/C (Being transfer of goodwill to realisation account) (b) Realisation of amount for Goodwill: Dr Cash Alc To Realisation A/C (Being cash realised from sale of goodwill) (c) When a partner purchases Goodwill Partners Capital A/C To Realisation A/C (Being goodwill taken over by partner) 89 ILLUSTRATION O Treatment of Goodwill): X and Y were partners. They decided to dische their firm. The goodwill appeared in the books at Rs. 60.000. She journal entries in their books, if goodwill realized Rs 90,000 Di