A,B & C are equal partners. They decided to take D who brought in Rs.$36,000$ as goodwill. The new profit sharing ratio is $3:3:2:2$. The journal entry for goodwill will be- A Capital A/c Dr. B Capital A/c Dr. C Capital A/c Dr. To D Capital A/c $6,000$ $6,000$ $24,000$ $36,000$ Cash A/c Dr. To A Capital A/c To B Capital A/c To C Capital A/c $36,000$ $6,000$ $6,000$ $24,000$ Cash A/c Dr. To A Capital A/c To B Capital A/c To C Capital A/c $36,000$ $24,000$ $6,000$ $6,000$ Goodwill A/c Dr. To A Capital A/c To B Capital A/c To C Capital A/c $36,000$ $12,000$ $12,000$ $12,000$