Working Note :
2. Calculation of F's share of gain in goodwill
G's share of goodwill = 50,000 + 70,000 = Rs.1,20,00
Goodwill of the firm on the basis of G's share = 1,20,000 x 3/1 = Rs.3,60,000
F's share of gain in goodwill = 3,60,000 x 1/12 = Rs. 30,000