Banwari, Girdhari and Murari are partners in a firm sharing profits and losses in the ratio of 4:5:6. On 31st March, 2014, Girdhari retired. On that date the capitals of Banwari, Girdhari and Murari before the necessary adjustments stood at Rs 2,00,000; Rs 1,00,000 and Rs 50,000 respectively. On Girdhari's retirement, goodwill of the firm was valued at Rs 1,14,000. Revaluation of assets and re-assessment of liabilities resulted in a profit of Rs 6,000. General Reserve stood in the books of the firm at Rs 30,000. The amount payable to Girdhari was transferred to his loan account. Banwari and Murari agreed to pay Girdhari two yearlly instanlments of Rs 75,000 each including interest 10% p.a. on the outstanding balance during the first row years and the balance including interest in the third year. The firm closes its books on 31st March every year. Prepare Girdhari's loan account till it is finally paid showing the working notes clearly.