The following is the balance sheet of P, Q and R who were sharing profits and losses in the proportion of 4:3:2 as on 31st March 2009 Liabilities RO Assets RO Capitals Premises 85,000 P 80,000 Fixtures and fittings 20,000 45,000 Joint life policy 10,000 R 35,000 Stock 68,000 P's Loan 7,000 Accounts receivables 40,000 Provision for taxation 3,000 Cash 3,000 Accounts Payables 56,000 226,000 226,000 Q decides to retire from the business due to her marriage. It is agreed that 1. Commission accrued but not received RO 6,000 be brought into accounts 2. Provision for taxation need not be maintained as there is no liability attached to it 3. The surrender value of the joint life policy is RO 8,000 4. Premises is appreciated by RO 12,000 5. Fixtures and fitting and stock to be depreciated by 10% 6. Goodwill of the entire firm be fixed at RO 21,600 and Q's share if it be adjusted through the capital accounts of P and R 7. The amount payable to partner Q was not paid immediately. Give ledger accounts and the statement of financial position after the retirement of Q