Let \( A = \{0,1,2,\ldots,9\} \). Let \( R \) be a relation on \( A \) defined by \((x,y) \in R\) if and only if \( |x - y| \) is a multiple of \(3\). Given below are two statements:
Statement I: \( n(R) = 36 \).
Statement II: \( R \) is an equivalence relation.
In the light of the above statements, choose the correct answer from the options given below.
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.