Vanshika and Shika were partners in a firm with capitals of Rs. 1,00,000 and Rs, 80,000 respectively. They admitted Nisha on 1^st April, 2022 as a new partner for 1/4^th Share in the future profits of the firm. Nisha brought Rs. 90,000 as her capital. Nisha acquired her share equally from Vanshika and Shika. Calculate the value of goodwill of the firm and pass necessary journal entries on Nisha’s admission, assuming that Nisha did not bring her share off goodwill premium in cash. Show workings clearly.