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To calculate the Goodwill based on the given data, we need to follow these steps:

1. **Calculate the Total Product of Profits.**


2. **Calculate the Weighted Average Profit.**
3. **Calculate the Goodwill.**

### Step 1: Calculate the Total Product of Profits

For each year, multiply the profit by the corresponding weight and sum these products.

\[
\text{Total Product of Profits} = (43000 \times 1) + (50000 \times 2) + (52000 \times 3) +
(65000 \times 4) + (85000 \times 5)
\]

\[
\text{Total Product of Profits} = 43000 + 100000 + 156000 + 260000 + 425000 = 984000
\]

### Step 2: Calculate the Weighted Average Profit

First, sum the weights:

\[
\text{Sum of Weights} = 1 + 2 + 3 + 4 + 5 = 15
\]
Next, divide the Total Product of Profits by the Sum of Weights:

\[
\text{Weighted Average Profit} = \frac{984000}{15} = 65600.00
\]

### Step 3: Calculate the Goodwill

Goodwill is calculated as 2 years of purchase of the weighted average profit:

\[
\text{Goodwill} = 2 \times \text{Weighted Average Profit} = 2 \times 65600.00 = 131200.00
\]

### Final Values

- Total Product of Profits: 984000


- Weighted Average Profit: 65600.00
- Goodwill: 131200.00

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