Working Note :
1. Calculation of sacrificing Ratio :
Let combined share of all partner after D's admisson be = 1
Combined share of B and c's admission = 1- C's share
2. C is gaining in new the firm. hence, c's gain in goodwill be debited to his capital and given to b ( sacrificing partner) goodwill of the firm = premium for goodwill brought by D X Reciprocal D's share