J and K are partners sharing profits and losses equally. They do not record Goodwill in the firm's books. 

L joins the partnership, paying $24 000 for his share of the Goodwill. Profits and losses are to be shared equally between J, K and L. 

Which of the following shows the increases in the partners' accounts on the admission of L as a partner?

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A B ( D Goodwill 24 000 Cash Capital accounts J 24 000 24 000 ATTAC 24.000 24 000 $ 8 000 12 000 12 000 K $ 8 000 12 000 12 000 L $ 8 000 T