Virad, Vishad and Roma were partners in a firm sharing profits in the ratio of 5 : 3 : 2 respectively. On 31st March, 2013, their Balance Sheet was as under: Liabilities ₹ Assets ₹ Capital A/cs: Buildings 2,00,000 Virad 3,00,000 Machinery 3,00,000 Vishad 2,50,000 Patents 1,10,000 Roma 1,50,000 7,00,000 Stock 1,00,000 Reserve Fund 60,000 Debtors 80,000 Creditors 1,10,000 Cash 80,000 8,70,000 8,70,000 ​Virad died on 1st October, 2013. It was agreed between his executors and the remaining partners that:(i) Goodwill of the firm be valued at 212 years purchase of average profits for the last three years. The average profits were ₹ 1,50,000.(ii) Interest on capital be provided at 10% p.a.(iii) Profits for the 2013-14 be taken as having accrued at the same rate as that of the previous year which was ₹ 1,50,000.Prepare Virad's Capital Account to be presented to his Executors as on 1st October, 2013.