關於goodwill問題!! [lcc lv2]

咁我想問,如果唔written off,
係咪only goodwill bal c/d,b/d,之後就乜野都唔洗做?
No, in case the goodwill account has been opened and the these three conditions shown below occurs, you should Dr. Goodwill in old ratio Cr. Partners Capital.
Three Conditions:
Partners retire
Partners admission
Change of the Profit & loss ratio

Let's say Partner A,B,C share profit in 1: 1: 8, Goodwill C/D $1000 and A left.
Dr. Goodwill $1000
Cr. A:$100
B: $100
C: $800