A, B and C were partners sharing profits and losses in the ratio of 3 ∶ 2 ∶ 5. B retired and the new profit sharing ratio between A and C was decided as 5 ∶ 3. On B's retirement the goodwill of firm was valued at ₹3,00,000. It was decided to treat goodwill without opening goodwill account. By which of the following amounts the capital accounts of the partners will be debited or credited on B's retirement?
1
Debit A's Capital account by ₹90,000 , debit C's Capital account by ₹1,50,000 and credit B's account by ₹60,000.
2
Debit A's Capital account by ₹1,50,000 and credit B's Capital account by ₹60,000 and credit C's Capital account by ₹90,000.
3
Debit A's Capital account by ₹97,500 , credit B's Capital account by ₹60,000 and credit C's capital account by ₹37,500.
4
Debit A's Capital account by 1,87,000 credit B's Capital account by ₹60,000 and credit C's capital account by ₹1,27,000.