**Working Note :**

**i. calculation of B's share of goodwill**

A'B and C are sharing profit in ratio 4/9 : 3/9: 2/9

B retire from the firm. remaing partners agreed to pay his = Rs.1,50,000

B's Capital after making necessary adjustment = Rs. 1,39,200

Therefore, Hidden Goodwill is Rs.(1,50,000-1,39,200) i,e, Rs. 10,800

**ii Gaining Ratio**

New profit sharing ratio between A and B is 5:3

Thus, B' s share of goodwill will be brought in by A and C in the Gaining Ratio 13: 11 i e,