A & B were partners sharing profits & losses in the ratio of 3:1. C was admitted to the firm on the following terms: C would provide Rs 1,00,000 as a capital and pay Rs 20,000 as goodwill for his 1/3rd share in future profits. Goodwill account would not appear in the books. A, B & C would share profits equally. Which of the following journal is correct in relation to premium for goodwill Rs 20,000 brought in by new partner? A B D Premium for Goodwill A/c B Capital A/c To A Capital A/c Premium for Goodwill A/c To A Capital A/c To B Capital A/c Premium for Goodwill A/c To A Capital A/c To B Capital A/c Premium for Goodwill A/c A Capital A/c To B Capital A/c Dr. 20,000 Dr. 5,000 Dr. 20,000 Dr. 20,000 Dr. 20,000 Dr. 5,000 25,000 15,000 5,000 10,000 10,000 25,000