A, B & C are partners sharing profits and loss in the ratio $3:2:1$. They decide to change their profit sharing ratio to $2:2:1$. To gave effect to this new profit sharing ratio they decide to value the goodwill at Rs. $30,000$. Pass the necessary journal entry if Goodwill not appearing in the old balance sheet and should not appear in the new balance sheet. B's Capital A/c Dr. C's Capital A/c Dr. To A's Capital A/c $2,000$ $1,000$ $3,000$ Goodwill A/c Dr. To A's Capital A/c To B's Capital A/c To C's Capital A/c $30,000$ $12,000$ $12,000$ $6,000$ A's Capital A/c Dr. B's Capital A/c Dr. C's Capital A/c Dr. To Goodwill A/c $12,000$ $12,000$ $6,000$ $30,000$ A's Capital A/c Dr. To B's Capital A/c To C's Capital A/c $3,000$ $2,000$ $1,000$