Gobind, Hari and Pratap are partners. On the retirement of Gobind, the goodwill already appears in the Balance Sheet at Rs.24,000. The goodwill will be written off
(a) by debiting all partners’ capital accounts in their old profit sharing ratio
(b) by debiting remaining partners’ capital accounts in their new profit sharing ratio
(c) by debiting retiring partners’ capital accounts from his share of goodwill
(d) None of the above