X, Y, and Z are partners sharing profits in the ratio of 3:2:1. From 1st April 2018, Y decided to devote only part of his time to the business and accepted to receive one-half of his previous share of profits. The sacrificed share of Y is taken equally by X and Z. For this purpose, the goodwill of the firm was valued at Rs. 300,000. Calculate the new profit-sharing ratio and pass an adjustment entry for the treatment of goodwill due to the change in the profit-sharing ratio.