Kindly tell the answer to this Q

Solution:

Calculation of Sacrificing ratio :
Sacrificing ratio = Old Ratio - New Ratio
Old Ratio = 4:1.
New Ratio = 5:3:2 (A:B:C)
A's Sacrificing ratio = $\frac{4}{5}-\frac{5}{10}=\frac{3}{10}$
B's Sacrificing ratio = ​ $\frac{1}{5}-\frac{3}{10}=\frac{-1}{10}$, Negative this means B is not sacrificing instead he is gaining.
Thus, only A sacrifice.
 

Adjustment of Goodwill
C's share of Goodwill  (Cash + Machinery)	(20,000 + 60,000)	80,000
Based on C's share, Total value of goodwill of Firm	(80,000 x 10/2)	400,000
Gain in share of B	(4,00,000 x 1/10)	40,000

                                           JOURNAL ENTRIES

Date	Particulars	Amount (dr)	Amount (cr)
	Cash A/c              Dr	20,000
	Machinery A/c      Dr	60,000
	To Premium for goodwill A/c		80,000
	(Being premium for goodwill brought in cash by C)
	Premium for goodwill A/c         Dr	80,000
	B's Capital A/c                          Dr	40,000
	To A's Capital A/c		1,20,000
	(Being adjustment for goodwill made on the basis of sacrificing ratio)