Capital of the firm of Sharma and Verma is Rs. 2, 00, 000 and the market rate of interest is 15%. Annual salary to partners is rs. 12, 000 each. the profits for the last three years were Rs.60, 000, Rs. 72,000 and Rs.84, 000. Goodwill is to be at 2 years purchase of last 3 years average super profit. calculate goodwill of the firm. Capital of the firm of Sharma and Verma is Rs. 2, 00, 000 and the market rate of interest is 15%. Annual salary to partners is rs. 12, 000 each. the profits for the last three years were Rs.60, 000, Rs. 72,000 and Rs.84, 000. Goodwill is to be at 2 years purchase of last 3 years average super profit. calculate goodwill of the firm.