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A, B and C are partners sharing profits in the ratio of 3 : 2 : 1. B retires and goodwill of the firm is fixed at Rs. 1,80,000. No Goodwill A/c appears in the books of the firm. A and C decide to share profits in the ratio of 3 : 1. B’s share of goodwill will be adjusted in the capital A/cs of A and C in
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- profit sharing
- gaining ratio
- sacrificing ratio
- old ratio
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