Existing goodwill of Rs. 60,000 must be written off among old partners in old PSR (3:2).
Amrita's share = 60,000 x 3/5 = 36,000 (debited).
Kalyani's share = 60,000 x 2/5 = 24,000 (debited).
Entry: Amrita's Capital A/c Dr. 36,000; Kalyani's Capital A/c Dr. 24,000; To Goodwill A/c 60,000.