Arti, Bharti and Seema are partners sharing profits in the proportion of 3:2:1 and their Balance Sheet as on March 31, 2016 stood as follows: Books of Arti, Bharti and Seema Balance Sheet as on March 31, 2016 Liabilities Amount Rs Assets Amount Rs Bills Payable 12,000 Buildings 21,000 Creditors 14,000 Cash in Hand 12,000 General Reserve 12,000 Bank 13,700 Capitals: Debtors 12,000 Arti 20,000 Bills Receivable 4,300 Bharti 12,000 Stock 1,750 Seema 8,000 40,000 Investment 13,250 78,000 78,000 Bharti died on June 12, 2016 and according to the deed of the said partnership, her executors are entitled to be paid as under:(a) The capital to her credit at the time of her death and interest thereon 10% per annum.(b) Her proportionate share of reserve fund.(c) Her share of profits for the intervening period will be based on the sales during that period, which were calculated as Rs 1,00,000. The rate of profit during past three years had been 10% on sales.(d) Goodwill according to her share of profit to be calculated by taking twice the amount of the average profit of the last three years less 20%. The profits of the previous years were:2013 – Rs 8,2002014 – Rs 9,0002015 – Rs 9,800The investments were sold for Rs 16,200 and her executors were paid out. Pass the necessary journal entries and write the account of the executors of Bharti.