A B and C were partners in a firm. B retired and claim including his capital and his share of goodwill was 180000. There was an unrecorded furniture estimated 9000, half of which was given for an unrecorded Liability of 18000 in settlement of claim of 9000 and remaining half was taken by B at a discount of 10% in part satisfaction of his claim. Balance of B's claim was discharged by bank draft. Pass journal entries