A and B are partners sharing profits and losses as 2 1 C and D are admitted and profit sharing ratio...........

A and B are partners sharing profits and losses as 2 : 1. C and D are admitted and profit sharing ratio becomes 3 : 2 : 4 : 1. Goodwill is valued at Rs 90,000. C and D bring required goodwill in Cash. Credit will be given to :

A Rs30,000; B Rs15,000

A Rs66,000; B Rs24,000