Goodwill Questions

P, Q & R were partners sharing profit in the ratio $4:3:3$. W was admitted to the partnership, bringing $\text{Rs. }1,00,000$ capital and $\text{Rs. }24,000$ as his share of Goodwill. Choose the correct entry for retaining of Goodwill brought in by W. W's share in profit was $\frac{1}{4}\text{th}$.

A, B and C are partners in a firm sharing profits in the ratio $7:4:4$. B retires and on the day of his retirement Goodwill existed in the books at $30,000$. B's Capital A/c will be debited by: