Following is the Balance Sheet of Arvind Mehta and Sinha as on 31st March, 2015 who shared profits in the ratio 5: 4 : 1. LiabilitiesAmountAssetsAmount(Rs)(Rs)Capital Account : Machinery2,50,000Arvind2,28,000Investment84,000Mehta1,70,000Stock58,000Sinha90,000Debtors75,000Bills Payable22,000Bill Receivable38,000Sundry Creditors25,000Bank48,000Workmen's Compensation Fund26,000Good will60,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯6,13,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯6,13,000 Mehta died on 31st August, 2015. Under the terms of the dead, the executor of the deceased partner was entitled to the following : (i) Amount standing to the credit of the Partner's Capital Account. (ii) Interest on Capital 12% p.a. (iii) Mehta had withdrawn Rs 23,000 during the current year. (iv) The deceased partner will be entitled to his share of profit upto the date of death based on the sales during that period which amounted to Rs 2,40,000. The rate of profit during the last three years has been 10% on sales. (v) There was a claim on workmen's compensation of Rs 9,000. (vi) Share of goodwill was to be calculated by taking twice the amount of profit credited to his account in the last year less 20%. Profits for year - 2014-15, Rs 72,000. (vii) Mehta's executors agreed to take over investment at its book value. 30% of the balance amount due to be paid immediately and the remaining amount to be transferred to Loan Account to be paid in two annual instalments with interest 10% p.a. Prepare Mehta's Capital Account to be rendered to his Executor and Executor's Account on March 31, 2015.