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A, b and c are partners …

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A, b and c are partners in a firm sharing profit and losses in the ratio of 3:2:1. They admit d into partnership with 1/4th share which he acquires from a and b in the ratio of 2:1. On d's admission the goodwill of the firm is valued at 600000. However , d is unable to bring his share of goodwill in cash. What will be the necessary journal entry?
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