Ram, Rahim and Robert were partners sharing profits in 2 : 3 : 1 ratio respectively. The partnership deed provided that in case of death of a partner the deceased partner's share of capital will be donated for the construction of a hospital in the tribal area. Due to ill health Robert died on 30th September, 2013 the Balance Sheet of Ram, Rahim and Robert on 31st March, 2013 was as follows : BALANCE SHEET as at 31.03.2013 Capital and LiabilitiesRsAssetsRsCapital : Ram1,00,000Cash14,000 Rahim2,00,000Bank2,96,000 Robert3,00,000Stock80,000Creditors3,60,000Debtors3,00,000Workmen's CompensationInvestments50,000Reserve20,000Land2,50,000Provision for doubtful debts10,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯9,90,000––––––––––––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯9,90,000–––––––––––––––––––– On the date of Robert's death i.e., 30th September, 2013, the following was agreed upon : (i) Goodwill is to be valued at two years' purchase of average profits of last three completed years i.e., 2010 - 11 - Rs 45,000; 2011-12 - Rs 90,000 and 2012-13 - Rs 1,35,000. (ii) Robert's share of profit till the date of his death will be calculated on the basis of average profits of last three years. (iii) Land was undervalued by Rs 25,000 and stock overvalued by Rs 8,000. (iv) Provision for doubtful debts is to be made at 5% of Debtors. (v) Claim of workmen compensation was estimated at Rs 5,000. Prepare Robert's capital account to be presented to his executors. Also identify a value that Ram, Rahim and Robert wanted to communicate to the society.