P$,$ Q and R were partners sharing profits and losses in the ratio of $3$: $2$:$1,$ no partnership salary or interest on capital being allowed. Their balance sheet on $30$th June, $2006$ is as follows: Liabilities Rs$.$ Assets Rs$.$ Fixed Capital Fixed assets: P $20,000$ Goodwill $40,000020,000$ Freehold Property $8,000$ R $10,00050,000$ Plant and Equipment $12,800$ Current Accounts: Motor Vehicle $700$ P $500$ Current Assets Q $9\mathrm{.}0009,5003,900$ Loan P $8,000$ Trade Debtors $2,000$ Trade Creditors $12,400$ Less : Provision $1001,900$