(Treatment of goodwill) Aron and Antonio are partners, sharing profits and losses in the ratio of 3: 2. They admit Mohan for 1/3rd share. The actual value of goodwill for the firm is valued at $30,000. Hugo contributes the following assets for his share of capital and goodwill: Machinery $5,000 Debtors. $10,000 Stock. $8,000 Cash. $9,000 $18,000 Bills Receivable. Journalise in the books of Aron, Antonio and Hugo.