X and Y are partners sharing profits and losses in 3 : 1. They admitted Z in the partnership and he bring Rs. 8,000 as his share of goodwill. New profit sharing ratio between X, Y and Z is 2 : 1 : 1, goodwill will be distributed to.

Goodwill of a partner = Old profit sharing ratio * Total goodwill

For X, the goodwill is:

Goodwill of X = 3/6 * 8,000 = 6,000

For Y, the goodwill is:

Goodwill of Y = 1/6 * 8,000 = 2,000

Therefore, the goodwill will be distributed to X and Y Rs. 6,000 and Rs. 2,000 respectively.

Here is a brief explanation of each option:

• Option A: X and Y Rs. 6,000 and Rs. 2,000 respectively. This is the correct answer.
• Option B: X and Y Rs. 4,000 each. This is incorrect because the total goodwill is Rs. 8,000, and X and Y’s shares of goodwill are Rs. 6,000 and Rs. 2,000 respectively.
• Option C: Only X. This is incorrect because Y also has a share in the goodwill.
• Option D: Only Y. This is incorrect because X also has a share in the goodwill.