Isha and Manish were partners in a firm sharing profits and losses in the ratio of 3:2. With effect from 1st April, 2023, they agreed to share profits equally. On this date, the goodwill of the firm was valued at Rs. 3,00,000. The necessary journal entry for the treatment of goodwill without opening Goodwill Account will be:
\[
\begin{array}{|c|l|c|c|}
\hline
\textbf{Date 2023} & \textbf{Particulars} & \textbf{Dr. Amount (Rs.)} & \textbf{Cr. Amount (Rs.)} \\
\hline
\text{(A) April, 1} & \text{Manish’s Capital A/c Dr.} & 30,000 & \text{To Isha’s Capital A/c} 30,000 \\
\text{(B) April, 1} & \text{Isha’s Capital A/c Dr.} & 30,000 & \text{To Manish’s Capital A/c} 30,000 \\
\text{(C) April, 1} & \text{Manish’s Capital A/c Dr.} & 3,000 & \text{To Isha’s Capital A/c} 3,000 \\
\text{(D) April, 1} & \text{Isha’s Capital A/c Dr.} & 3,000 & \text{To Manish’s Capital A/c} 3,000 \\
\hline
\end{array}
\]