Working Notes :

1. Manisha’s share of goodwill:

Total goodwill of the firm × Retiring Partner’s Share, 1,80,000 ×\(\frac{1}{3}\) = 60,000

2. Gaining Ratio = New Ratio – Old Ratio

Aparna Gaining Share

Sonia Gaining Share

Gaining Ratio between Apama and Sonia = 3:7

3. Apama’s share in goodwill = 60,000 ×\(\frac{1}{10}\) = 18,000

Sonia’s share in goodwill = 60,000 × \(\frac{7}{10}\) = 42,000