Case AB A C D Partner's Capital X Y Z Goodwill in business books Not available 50,000 70,000 30,000 OMR 120,000 90,000 82,000 Actual value of goodwill 60,000 75,000 45,000 30,000 X,Y and Z share profits and losses at 1/4, 1/4 and 2/4 respectively. Partner X decide to leave the partnership. You are required to show: A) Journal entries necessaries if goodwill account to be opened for all cases. B) Capital accounts for all cases