A, B and C were partner's in a firm sharing profit and losses in the Ratio of 5 : 3 : 2. They admitted D into partnership for 1/5 share of profit which he takes equally from A and B. D brought sufficient amount of goodwill in cash Capital brought in by is Rs. 50,000. On the date of admission the Balance Sheet of A, B and C was as follows :

Balance Sheet as on 31st March, 2021

Liability	Rs.	Assets	Rs.
Capital		Building and Furniture	1,50,000
A 1,00,000		Debtors 55,000
B 60,000		Provision 5,000	50,000
C 40,000	2,00,000	Cash	20,000
Creditors	50,000	Profit and Loss (2020-21)	30,000
	2,50,000		2,50,000

Goodwill is to be valued at 3 years purchase of average profit of last 4 years which were Rs. 60,000 (2017-18), Rs. 60,000 (18-19), Rs. 30,000 (19-20). On revaluation it was found that all debtors are good.