Arti, Bharti and Seema are partners sharing profits in the proportion of 3 :2 :1 and their Balance Sheet as on March 31, 2003 stood as follows. Balance Sheet as on March 31,2003 Capital and LiabilitiesAmt. (Rs)AssetsAmt. (Rs)Bills Payable12,000Building21,000Creditors14,000Cash in hand12,000Ganeral Reserve12,000Bank13,700CapitalDebtors12,000Arti 20,000Bills Receivable4,300Bharti 12,000Stock1,750Seema 8,000––––––40,000Investment13,250¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯78,000––––––––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯78,000–––––––––––––––– Bharti died on June 12, 2003 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 there on 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 avera ge profit of the last three years less 20%. The prof its of the previous years were 2001 - Rs. 8,200 2002 - Rs. 9,000 2003 - Rs. 9,800 The 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.