Amrita and Kalyani are partners sharing profits in the ratio of 3: 2. They decided to expand the business by admitting Suraj as new partner for 1/4th share. Suraj's share of goodwill is valued at ₹ 90,000 for which he compensated Amrita and Kalyani in the ratio 1: 4. Following information is also provided: Item | Book Value (₹) | Revalued figure (₹) Machinery | 25,00,000 | 27,00,000 Land | 10,00,000 | 50,00,000 Computers | 2,50,000 | 50,000 Workmen Compensation Fund | 5,00,000 | Claim against workmen compensation is ₹ 2,00,000 and goodwill appeared in the books at ₹ 60,000