A , B and C are partners in a firm sharing profits in the proportion of 3 : 2 : 1 . Their Balance Sheet as at 31st March, 2018 stood as follows :​ Liabilities ₹ Assets ₹ Sundry Creditors 2,60,000 Cash in Hand 42,500 General Reserve 1,20,000 Cash at Bank 2,14,500 Capital A/cs: Debtors 1,63,000 A 2,00,000 Stock 17,500 B 1,20,000 Investments 1,32,500 C 80,000 4,00,000 Building 2,10,000 7,80,000 7,80,000 B died on 30th June , 2018 and according to the deed of the said partnership his executors are entitled to be paid as under:(a) The capital to his credit at the time of his death and interest thereon 10% per annum.(b) His proportionate share of General Reserve.(c) His share of profits fro the intervening period will be based on the sales during that period. Sales from 1st April, 2018 to 30th June , 2018 were as ₹ 12,00,000. The rate of profit during past three years had been 10% on sales.(d) Goodwill according to his share of profit to be calculated by taking twice the amount of profits of the last three years less 20% . The profit of the previous three years were: 1st Year: ₹ 82,000; 2nd year: ₹ 90,000; 3rd year ₹ 98,000.(e) The investments were sold at par and his executors were paid out in full.Prepare B's Capital Account and his Executors' Account.