1. Determine Total Capital of the Firm:
Aadi’s share = \( \frac{1}{5} \).
Total capital of the firm is calculated based on Aadi’s contribution:
\[
\text{Total Capital} = \frac{\text{Aadi's Capital}}{\text{Aadi's Share}} = \frac{₹ 1,50,000}{\frac{1}{5}} = ₹ 7,50,000.
\]
2. Calculate the Goodwill:
Goodwill is the difference between the total capital and the existing partners' capital:
\[
\text{Goodwill} = \text{Total Capital} - (\text{Seema's Capital} + \text{Laksh's Capital}).
\]
Substituting values:
\[
\text{Goodwill} = ₹ 7,50,000 - (₹ 2,00,000 + ₹ 1,80,000) = ₹ 7,50,000 - ₹ 3,80,000 = ₹ 3,70,000.
\]
3. Adjustment for Aadi’s Contribution to Goodwill:
Aadi’s goodwill share is already included in his contribution. Subtract Aadi’s contribution from the calculated goodwill:
\[
\text{Goodwill} = ₹ 3,70,000 - ₹ 1,50,000 = ₹ 2,20,000.
\]