A, B and C were partners a firm sharing profits and losses in the ratio of 3 : 2 : 1. On 31st March, 2022, B retired from the firm.  On B’s retirement the goodwill of the firm was valued at ₹1,80,000.

Calculate B’s share of goodwill and pass necessary journal entry for the same without opening goodwill account. 

Marks-2, CBSE:2021-22/Compartment/Q-3