$23RS$ and Twere partners in a firm sharing profits in the ratio of $1$:$2$:$3.$ Their Balance Sheet as on $31,3\mathrm{.}2015$ was as follows:

Balance Sheet of $R,S$ and $T$

as at ${31}^{st}$ March, $2015$

$\backslash$table$[[$Liabilities$,$Amount $(),$Amount $()],[$Creditors$,,50,000,$Land,$50,000],[$Bills Payable,,$20,000,$Building,$50,000],[$General Reserve,,$30,000,$Plant,$1,00,000$