Journal
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Date
|
Particulars
|
L.F.
|
Debit
Amount
(Rs)
|
Credit
Amount
(Rs)
|
|
|
Raj’s Capital A/c
|
Dr.
|
|
7,500
|
|
|
To Jai’s Capital A/c
|
|
|
|
7,500
|
|
(Adjustment for goodwill)
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|
|
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|
Sacrificing Ratio = Old Ratio ─ New Ratio
Goodwill to be adjusted = 1,00,000 ─ 25,000 = 75,000