The equivalent resistance between the points \(A\) and \(B\) in the given circuit is \[ \frac{x}{5}\,\Omega. \] Find the value of \(x\). 
Madhu, Mayav and Mukul were partners in a firm sharing profits in the ratio of 3:2:1. On 31st March, 2021 Mukul retired from the firm. On Mukul's retirement, goodwill of the firm was valued at Rs. 3,00,000. Pass necessary Journal entry for the treatment of goodwill without opening goodwill account on Mukul's retirement.