x27 Particulars B S T Particulars B S T To Goodwill written off) 55,000 36,666 18,334 By Balance b/d To Balance old 1,55,750 2,50,250 70,000 S& Co 2,10,750 1,10,250 T & Co. 1,76,666 88,334 2.10.750 2.86,916 88,334 2,10,750 2,86,916 88,334 To Current Ac 1,10,250 -By Balance old 1,55,750 2,50,250 70,000 To Balance c/d (Note 6) 2,10,000 1,40,000 70,000 By Current Alc 54.250 2,10,000 2.50.250 70,000 2,10,000 2.50.250 70,000 (6) Taking T's capital as base, the total capital of the new firm M/s BST & Co will be: