Arti, Bharti and Seema are partners sharing profits in the proportion of 3:2:1 and their Balance Sheet as on March 31, 2003 stood as follows: Books of Arti, Bharti and Seema Balance Sheet as on March 31, 2003 5 n 45 Amount Amount Liabilities Bills Payable Creditors General Reserve Capitals: Arti 20,000 Bharti Seema Rs Assets 12,000 Buildings 14.000 Cash in Hand 12.000 Bank Debtors Bills Receivable Stock 40,000 Investment 78,000 Rs 21.000 12,000 13,700 12,000 4,300 1.750 13,250 78,000 12.000 8.000 Bharti died on June 12, 2003 and according to the deed of the said partnership, her executors are entitled to be paid as under: (a) The capital to her credit at the time of her death and interest thereon @ 10% per annum. (b) Her proportionate share of reserve fund. (c) Her share of profits for the intervening period will be based on the sales during that period, which were calculated as Rs 1,00,000. The rate of profit during past three years had been 10% on sales. (d) Goodwill according to her share of profit to be calculated by taking twice the amount of the average profit of the last three years less 20%. The profits of the previous years were: 2001 - Rs 8,200 2002 - R$ 9,000 2003 - Rs 9,800 The investments were sold for Rs 16,200 and her executors were paid out. Pass the necessary journal entries and write the account of the executors of Bharti