Adjustment for change in profit-sharing ratio via goodwill

Steps:

• Identify old ratio (3:2) and new ratio (1:1, implied by context).
• Calculate Alice's sacrifice: 3/5 - 1/2 = 1/10.
• Determine adjustment amount: (1/10) × $30,000 goodwill =$3,000 credited to Alice.
• Add to original capital: $32,000 +$3,000 = $35,000.

Why C is correct:

• In partnership accounting, when changing profit-sharing ratios, the sacrificing partner's capital is credited with their sacrifice share of goodwill value (per AS 10 or standard method).

Why the others are wrong:

• A: Equals half of original total capital, ignoring adjustment.
• B: Bharti's original capital, unrelated to Alice's adjustment.
• D: Alice's full old-ratio share of goodwill added ($18,000), without considering sacrifice.

Final answer: C