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Urgent accounting help (pic attached)

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there's 3 picture attached,(picture is numbered 3,2,1)

in pic1, when goodwill increase from 10 to 30k, revaluation is done in goodwill account,

why for question in pic2, goodwill decrease when 21 to 15k, i did the same method in goodwill account, i didnt get the answer (working in pic3)

hope someone explain to me, thank you :)
 

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