Match List-I with List-II

List-I	List-II
(A) Intangible Asset	(I) Goodwill Valuation Method
(B) Nature of Business	(II) Characteristic of Goodwill
(C) Super Profit	(III) Factor affecting value of Goodwill
(D) Self-generated	(IV) Type of Goodwill

Choose the correct answer from the options given below:

L and M are partners sharing profits in the ratio 3:2. N is admitted as a partner for 1/5th of the share which is acquired from L. Goodwill of the firm is valued at Rs. 40,000 on N's admission. N will have to pay for Goodwill:

Charvi and Varun are partners in a firm sharing profits in the ratio of 4:1. They admitted Bhumika as a new partner for 1/4 share in the profits, which is acquired wholly from Charvi. Determine the new profit sharing ratio of the partners.

At the time of admission of new partner Vansh, old partners Shikha and Sheetal had debtors of Rs. 6,20,000 in their books. As per terms of admission, assets were revalued, and it was found that debtors worth Rs. 15,000 had turned bad and hence should be written off. Which journal entry reflects the correct accounting treatment of the above situation?

The profits of the firm for the five years are as follows:

Calculate the value of goodwill on the basis of three years' purchase of weighted average profits based on weights of the last five years as 1,2,3,4 and 5 respectively.

Vandana and Megha are partners sharing profits in the ratio of 4:3. They admit Gurisha as a new partner for 1/10th share in the future profits of the firm which she gets equally from Vandana and Megha. Calculate new profit sharing ratio of Vandana, Megha and Gurisha.

In a partnership, admission of a new partner is followed by retirement within two months but revaluation did not occur at either of the event. What is the most significant risk?