Old profit sharing ratio of Hanny : Pammy : Sunny = 3 : 2 : 1
Pammy's share in the old ratio = 62 = 31
Current value of goodwill at the time of retirement = Rs. 84,000
Pammy's share of current value of goodwill = 31 × Rs. 84,000 = Rs. 28,000
The goodwill appearing in books (Rs. 60,000) is the historical value already recorded. When a partner retires, goodwill is revalued to its current fair value. The retiring partner is entitled to their share based on the current valuation, not the book value.
Since Pammy holds 31 share in the partnership, Pammy is entitled to 31 of the revalued goodwill of Rs. 84,000, which equals Rs. 28,000.