Question number 15.... please solve

Solution:

Total capitalised value of the firm = Average profit x 100 / Normal rate of return
                                                     = (100000 x 100) / 10
                                                     = Rs 1000000
Net Assets = Total assets - liabilities 
                  = 1000000 - 180000
                  = Rs 820000
Goodwill = Total capitalised value of the firm - Net assets
               = Rs 1000000 - 820000
               = Rs 180000