Sacrificing Ratio = Old Ratio – New Ratio
A : B Sacrificing Ratio =\(\frac{2}{20}\) : \(\frac{3}{20}\)
= 2:3 Goodwill of the firm = Rs. 20,000
C’s share of Goodwill = 20,000 x\(\frac{1}{4}\) = Rs. 5,000
A will receive = 5,000 ×\(\frac{2}{5}\) = 2,000
or 20,000 x \(\frac{2}{20}\)= 2,000
B will receive 20,000 ×\(\frac{3}{20}\) = 3,000.