Sunny, Honey and Rupesh were partners in a firm. On 31st March, 2014, their Balance Sheet was as follows:​ Liabilities ₹ Assets ₹ Creditors 10,000 Plant and Machinery 40,000 General Reserve 30,000 Furniture 15,000 Capital A/cs: Investments 20,000 Sunny 30,000 Debtors 20,000 Honey 30,000 Stock 20,000 Rupesh 20,000 80,000 25,000 1,20,000 1,20,000 Honey died on 31st December, 2014. The Partnership Deed provided that the representatives of the deceased partner shall be entitled to:(a) Balance in the Capital Account of the deceased partner.(b) Interest on Capital 6% per annum up to the date of his death.(c) His share in the undistributed profits or losses as per the Balance Sheet.(d) His share in the profits of the firm till the date of his death, calculated on the basis of rate of net profit on sales of the previous year. The rate of net profit on sales of previous year was 20%. Sales of the firm during the year till 31st December, 2014 was ₹ 6,00,000.Prepare Honey's Capital Account to be presented to his executors.