CA CPT June 2019 Question Paper Fundamentals of Accounting for online practice

P, Q and R were partners in a firm sharing profits and losses in the ratio of 2:2:1 respectively with the capitals of Rs.75,000 Rs.30,000, Rs.25,000 respectively. Q declared to retire from the firm and balance in reserve on the date was R5.15,000. If goodwill of the firm was valued at Rs.30,000 and profit on revaluation was Rs.7,050, then what amount will be transferred to the loan account of B.