On 31" March 2015 the Balance Sheet of Punit, Rahul and Seema was as follow Balance Sheet of Punit, Rahul and Seemaas at 31 March, 2015Liabilities Amount (RS) Assets Capitals:Punt Rahul SeemaReserves Creditors50.000 50.000 30.000TotalBuildingsMachineryPatents1.40 000 Stock20.000 14.000 1.74.000CashAmount (Rs.) 40 00060.000 12.00020.00042.000Total 1,74.000They were sharing profit and loss in the ratio 5:3 2. Seema died on 1" October, 2015. It was agreed between her executors and the remainingpartners thatGoodwill be valued at 2 years' purchase of the average profits of the previous five years, which were 2010 -11: Rs. 30.000; 2011-12. Rs.26,000 2012-13 Rs 24,000 2013-14: Rs.30.000 and2014-15 Rs 40.000) Patents be valued at Rs 16,000, Machinery at Rs.56, 000, Building a R$ 60,000 Profit for the year 2015-16 be taken an having been accrued at the same rate as that in the previous year(v) Interest on capital be provided at 10% pa(v) A sum of Rs.15.500 was paid to her executors immediatelyPrepare Revaluation Account Seema's Capital Accounts and Seema's Executor's Account.​