Weighted average profit = \(\frac{Total\ of\ weighted\ profit}{Total\ of\ weights}\)
=\(\frac{1,54,000}{10}=Rs.15,400\)

Weighted average profit = 15,400
Goodwill = Weighted average profit \(\times\) Number of years of purchase
= 15,400 \(\times\) 3 = 46,200
Goodwill = Rs. 46,200

a. Purchase of super profit method.
Goodwill is calculated by multiplying the super profit by a certain number of years of purchase.
Goodwill Super profit \(\times\) No. of years of purchase.
b. Annuity method: value of Goodwill is calculated by multiplying the super profit with the present of Value of annuity.
Goodwill super profit \(\times\) Present value annuity factor.
c. Capitalisation of super profit method:
Goodwill = \(\frac{Super\ profit}{ Normal\ rate\ of\ return} \times 100\)

Average profit \(=\frac{Total\ profit}{Number\ of\ years}\)
\(=\frac{10,000+12,000+12,000+11,500}{4}\)
\(=\frac{46,000}{4}\) = Rs.11,500

Goodwill Average profit \(\times\) Number of years of purchase
= 10,000 \(\times\) 3
= Rs. 30,000
Goodwill = Rs. 30,000

Average profit \(=\frac{Total\ profit}{Number\ of\ years}\)
\(=\frac{22,000+26,000+26,000}{3}\)
\(=\frac{75,000}{3}\) = Rs. 25,000

Goodwill = Average profit \(\times\) Number of years of purchase
= 24,750 \(\times\) 2 = 49,500
Goodwill = Rs. 49,500

Average profit = \(\frac{Total \ profit}{Number\ of\ years}\)
Average profit = \(\frac{8,000+10,000+9,000}{3}\)
Average profit: Rs. 9,000