Amrita and Kalyani are partners sharing profits in the ratio of $3:2$. They decide to expand the business by admitting Suraj as a new partner for a $\frac{1}{4}\text{th}$ share. Suraj's share of premium for goodwill is valued at $\text{Rs. }90,000$, which he pays to compensate Amrita and Kalyani in an agreed ratio of $1:4$.The firm's books provide the following information on that date:

The claim against the Workmen Compensation Fund is determined to be $\text{Rs. }2,00,000$, and an existing goodwill balance appears in the books at $\text{Rs. }60,000$.What journal entry must be passed to write off the existing goodwill appearing in the books?

1. A
   Dr. Goodwill A/c Rs. 60,000 to Amrita's Capital A/c Rs. 36,000 to Kalyani's Capital A/c Rs. 24,000
2. B
   Dr. Amrita's Capital A/c Rs. 36,000, Dr. Kalyani's Capital A/c Rs. 24,000 to Goodwill A/c Rs. 60,000
3. C
   Dr. Amrita's Capital A/c Rs. 12,000, Dr. Kalyani's Capital A/c Rs. 48,000 to Goodwill A/c Rs. 60,000
4. D
   Dr. Goodwill A/c Rs. 60,000 to All partners' Capital A/c Rs. 60,000