Yes the right answers is c if it is not sold then non value we got from this

When the realized value of goodwill is given in adjustment, it indicates that the goodwill is sold.

Explanation:

Goodwill is an intangible asset that represents the reputation, customer base, and other non-physical assets of a business. It is recorded in the books of accounts when a business is purchased at a price higher than the fair value of its net assets. Goodwill is an important component of a business's value and is often transferred during the sale or purchase of a business.

In accounting, when a partnership firm is dissolved or a partner retires, the value of goodwill needs to be adjusted. This adjustment is necessary to distribute the goodwill value among the partners or account for any change in the value of goodwill due to the exit of a partner.

When the realized value of goodwill is given in adjustment, it means that the goodwill is sold. This usually happens when the partnership firm is dissolved or when a partner retires and the remaining partners decide to sell the business's goodwill to a third party. The realized value refers to the actual amount received from the sale of goodwill.

Importance:

- Distribution of Proceeds: The realized value of goodwill helps in determining the share of each partner in the proceeds from the sale. The amount received from the sale of goodwill is distributed among the partners based on their profit-sharing ratio or any other agreement.

- Adjusting Capital Accounts: The realized value of goodwill is used to adjust the capital accounts of the partners. The amount received from the sale of goodwill is credited to the capital accounts of the partners to reflect the increase in their capital.

- Settlement of Liabilities: The proceeds from the sale of goodwill can be used to settle any outstanding liabilities of the partnership firm. This ensures that all debts and obligations are cleared before the partners receive their share of the proceeds.

Conclusion:

When the realized value of goodwill is given in adjustment, it signifies that the goodwill is sold. This adjustment is necessary to distribute the proceeds from the sale among the partners and adjust their capital accounts accordingly. It is an important step in the dissolution of a partnership firm or the retirement of a partner.