Sita, Gita and Rita are in partnership sharing profit and losses at the ratio of 2:5:3. The Balance Sheet of the partnership as on 31.03.2025 was as…

Sita, Gita and Rita are in partnership sharing profit and losses at the ratio of 2:5:3. The Balance Sheet of the partnership as on 31.03.2025 was as follows: Balance Sheet of M/s Sita, Gita and Rita as at 31st March, 2025 Liabilities ₹ Assets ₹ Capital A/cs Sundry fixed assets 15,00,000 Sita 2,55,000 Inventory 3,00,000 Gita 9,45,000 Trade receivables 1,50,000 Rita 6,75,000 Bank 15,000 Trade payables 90,000 19,65,000 19,65,000 The partnership earned profit - 6,00,000 during 2024-25 and the partners withdrew - 4,50,000 during the year. Normal rate of return30%. You are required to calculate the value of goodwill on the basis of 5 years' purchase of super profit. For this purpose, calculate super profit using average capital employed.