On 31st March, 2014, the Balance Sheet of Pooja, Qureshi and Ross, who were partners in a firm was as under:​ Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 2,50,000 Building 2,60,000 Reserve Fund 2,00,000 Investment 1,10,000 Capital A/cs: Pooja 1,50,000 Qureshi's Loan 1,00,000 Qureshi 1,00,000 Debtors 1,50,000 Ross 1,00,000 3,50,000 Stock 1,20,000 Cash 60,000 8,00,000 8,00,000 Qureshi died on 1st July, 2014. The profit-sharing ratio of the partners was 2 : 1 : 1. On the death of a partner, the partnership deed provided for the following:(i) His share in the profits of the firm till the date of his death will be calculated on the basis of average profits of last three completed years.(ii) Goodwill of the firm will be calculated on the basis of total profit of last two years.(iii) Interest on loan given by the firm to a partner will be charged at the rate of 6% p.a. or ₹ 4,000, whichever is more.(iv) Profits for the last three years were ₹ 45,000; ₹ 48,000 and ₹ 33,000.Prepare Qureshi's Capital Account to be rendered to his executors.