Question - 26 

Ajay, Atul and Anurag are partners in a firm they share their profit and loss in the ratio of 1:2:3 their Balance sheet as on 31st Dec., 2008 is as follows :

Liabilites : Capital A/c : Ajay, Atul and Anurag are Rs. 24,000, 20,000 and 16,000, Gen. Reserve Rs. 18,000, Creditors Rs. 22,000.

Assets : Building Rs. 60,000, Furniture Rs. 16,000, Debtors Rs. 20,000, Cash Rs. 4,000.

On 1st Jan., 2009 Anurag reitred the goodwill of the firm was valued at Rs. 30,000. the amount payable to Anurag be transferred to his loan account prepare partners capital account.

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