X, Y and Z are partners …

Y A/c..................Dr 9000

         To X A/c                  9000

(Being Goodwill shared betweem Y and Z in their gaining ratio)

Working Notes

Gaining Ratio

Y = 1/2 - 3/10 = 2/10

Z =  1/2 - 5/10 = NIL

Assumption: No Goodwill is raised in the books of accounts of Y and Z. If this assumption changes, then the answer will be

    Goodwill A/c.............Dr 45000

            To X A/c                           9000

            To Y A/c                          13500

            To Z A/c                          22500

(Being Goodwill raised in the books of accounts of Y And Z)

Y A/c..................Dr 9000

         To X A/c                  9000

(Being Goodwill shared betweem Y and Z in their gaining ratio)

Working Notes

Gaining Ratio

Y = 1/2 - 3/10 = 2/10

Z =  1/2 - 5/10 = NIL