Samar and Dima are partners in a firm. Their capital accounts showed the balance on Jan 1, 2020 as JD 90,000 shared equally and share profits and losses in the ratio of 3:2 respectively. They have agreed to admit Manal as a new partner in the company as of January 1, 2020. Manal will invest JD 40,000 for 25% of capital & profits after admission. According to the goodwill method the admitting Manal's Capital be credited for: 22500 32500 40000 7500