Following is the Balance Sheet of Prateek, Rockey and Kushal as on March 31, 2017. Books of Prateek, Rockey and Kushal Balance Sheet as on March 31, 2017 Liabilities Amount Rs Assets Amount Rs Sundry Creditors 16,000 Bills Receivable 16,000 General Reserve 16,000 Furniture 22,600 Capital Accounts: Stock 20,400 Prateek 30,000 Sundry Debtors 22,000 Rockey 20,000 Cash at Bank 18,000 Kushal 20,000 70,000 Cash in Hand 3,000 1,02,000 1,02,000 Rockey died on June 30, 2017. Under the terms of the partnership deed, the executors of a deceased partner were entitled to:a) Amount standing to the credit of the Partner’s Capital account.b) Interest on capital at 5% per annum.c) Share of goodwill on the basis of twice the average of the past three years’ profit andd) Share of profit from the closing date of the last financial year to the date of death on the basis of last year’s profit.Profits for the year ending on March 31, 2015, March 31, 2016 and March 31, 2017 were Rs 12,000, Rs 16,000 and Rs 14,000 respectively. Profits were shared in the ratio of capitals.Pass the necessary journal entries and draw up Rockey’s capital account to be rendered to his executor.