17. The capital of the firm of Anuj and Benu is 1000,000 and thge market rate of interest is 15%. Anna
salary to the partners is 60,000 each. The profit for the last three years were 3,00,000, 73,60.000
4,20,000. Goodwill of the firm is to be valued on the basis of two years' purchase of last three year
average super profits. Calculate the goodwill of the firm
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