Total capitalised value of the average profit
\(=\frac{Average\ profit}{Normal\ rate\ of \ return}\times 100\)
\(=\frac{60,000}{10}\times100\)
= Rs.6,00,000
Goodwill= Total capitalised value of the average profit - Capital employed
= 6,00,000 - 5,60,000
= Rs. 40,000

Average profit \(=\frac{Total\ Profit}{Number\ of \ years}\)
Average profit \(=\frac{1,00,000+50,000+70,000+54,000+10,000}{5}\)
Average profit \(=\frac{2,84,000}{5}=Rs. 56,000\)

Normal profit = Capital employed x Normal rate of returns
=60,000x20%
=Rs.12,000
Super profit = Average profit - Normal profit
= 53,200 - 12,000
=Rs. 41,200
Goodwill = Super profit x Number of years of purchase
=41,200x5
Rs. 2,06,000

Normal profit = Capital employed x Normal rate of return
= 1,00,000 x 10% = Rs. 10,000
Super profit = Average profit - Normal profit
=42,000 - 10,000 = Rs. 32,000
Goodwill = Super profit x Number of years of purchase
=32,000 x 3
=Rs. 96,000

Weighted average profit \(=\frac{Total\ of\ weighted\ profits}{Total\ of\ weights}\)
\(=\frac{4,96,000}{10}=Rs.49,600\)
Goodwill = Weighted average profit x Number of years of purchase
= 49,600 x 3 = Rs. 1,48,800

Average profit \(=\frac{Total\ profit}{Number\ of\ years}\)
\(=\frac{20,000+25,000+24,000+23,000}{4}\)
\(\frac{92,000}{4}\)
Average profit =Rs.23,000
Average profit before adjusting fair remuneration of the partner = Rs.23,000
Less:
Fair remuneration of partners  =3,000
                                                         _____
Average profit                              =20,000
                                                         _____
Goodwill = Average profit x Number of years of purchase
=20,000x3= Rs. 60,000