​A, B and C were partners in a firm sharing profits in the ratio of 5 : 3 : 2. On 31st March, 2018, their Balance Sheet was as follows:​ Liabilities ₹ Assets ₹ Creditors 11,000 Building 20,000 Reserves 6,000 Machinery 30,000 A's Loan A/c 5,000 Stock 10,000 Capital A/cs: Patents 11,000 A 25,000 Debtors 8,000 B 25,000 Cash 8,000 C 15,000 65,000 87,000 87,000 A died on 1st October, 2018. It was agreed among his executors and the remaining partners that:(i) Goodwill to be valued at 212 years' purchase of the average profit of the previous 4 years, which were 2014-15: ₹ 13,000; 2015-16: ₹ 12,000; 2016-17: ₹ 20,000 and 2017-18: ₹ 15,000.(ii) Patents be valued at ₹ 8,000; Machinery at ₹ 28,000; and Building at ₹ 25,000.(iii) Profit for the year 2017-18 be taken as having accrued at the same rate as that of the previous year.(iv) Interest on capital be provided 10% p.a. (v) Half of the amount due to A to be paid immediately to the executors and the balance transferred to his (Executors') Loan Account.Prepare A's Capital Account and A's Executors' Account as on 1st October, 2018.