Aaria, Beenu and Clara were partners in a firm sharing profits and losses in the ratio of $\displaystyle 4$ : $\displaystyle 3$ : 3. On 30th June, $\displaystyle 2023$, Clara died. Clara's share in the profits of the firm till the date of death was to be calculated on the basis of sales. Sales during the year $\displaystyle 2022$ $\displaystyle 23$ were ₹ $\displaystyle 20,00,000$ and sales from 1st April, $\displaystyle 2023$ to 30th June, $\displaystyle 2023$ were ₹ $\displaystyle 4,00$,000. The profit for the year ended 31st March, $\displaystyle 2023$ was ₹ $\displaystyle 5,00$,000. Calculate Clara' s share of profit up to the date of death and pass the necessary journal entry for the same in the books of the firm. Show your workings clearly.

JOURNAL Date Particulars L.F. Dr. Cr. `) `) Amount ( Amount ( $\displaystyle 2023$ Profit and Loss Suspense A/c Dr. $\displaystyle 30,000$ June $\displaystyle 30$ To Clara’s Capital A/c $\displaystyle 30,000$ (Clara’s share of profit till date of her death credited to her capital account.) Clara’s share of profit = Last Year Profit x Sales in Current Year up to Death x Clara’s profit share Last Year Sales $\displaystyle 5,00,000$ x $\displaystyle 4,00,000$ x $\displaystyle 3$ $\displaystyle 20,00,000$ $\displaystyle 10$ ` $\displaystyle 30,000$