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Show the calculation of goodwill, and record the above adjustments and prepare the Balance Sheet of B and C on 31st March, 2000 after the retirement of A. Q26. The Balance sheet of Arthur, Baldwin and Curtis who were sharing profits in proportion to their capitals stood as follows on 31st December, 1993 : Balance Sheet Consolidated Statement. Home. Investor centre. Profit and loss consolidated statement. Balance sheet standalone statement.