Amish, Bindu and Chandni were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$:$\displaystyle 2$:1. Amish died on 31st December, 2023. After all necessary adjustments, Anis f's Capital Account showed a credit balance of ₹ $\displaystyle 5,00$,000. Anis f's executors were paid ₹ $\displaystyle 1,00,000$ in cash on 1st January, $\displaystyle 2024$ and the balance in two equal yearly instalments starting from 31st December, $\displaystyle 2024$ with interest @ $\displaystyle 12$% p.a. on the unpaid amount. The firm closes its books on 31st March every year. Prepare Anis f's Executors Account till the amount is finally paid.

Dr. Anish’s Executors Account Cr. Date Particulars Amount Date Particulars Amount (₹) (₹) $\displaystyle 2023$ $\displaystyle 2023$ Dec. $\displaystyle 31$ To Bank/ Cash A/c ½ $\displaystyle 1,00,000$ Dec. $\displaystyle 31$ By Anish’s Capital A/c $\displaystyle 5,00,000$ $\displaystyle 2024$ $\displaystyle 2024$ ½ Mar $\displaystyle 31$ $\displaystyle 4,12,000$ Mar $\displaystyle 31$ $\displaystyle 12,000$ To Balance c/d ½ By Interest A/c ½ $\displaystyle 5,12,000$ $\displaystyle 5,12,000$ $\displaystyle 2024$ $\displaystyle 2024$ Dec.31 ½ $\displaystyle 2,48,000$ April $\displaystyle 1$ ½ $\displaystyle 4,12,000$ To Bank/ Cash A/c By Balance b/d $\displaystyle 2025$ Dec.31 $\displaystyle 36,000$ By Interest A/c Mar $\displaystyle 31$ To Balance c/d ½ $\displaystyle 2,06,000$ $\displaystyle 2025$ Mar $\displaystyle 31$ $\displaystyle 6,000$ By Interest A/c ½ $\displaystyle 4,54,000$ $\displaystyle 4,54,000$ $\displaystyle 2025$ $\displaystyle 2025$ ½ ½ Dec. $\displaystyle 31$ To Bank/ Cash A/c $\displaystyle 2,24,000$ April $\displaystyle 1$ By Balance b/d $\displaystyle 2,06,000$ Dec. $\displaystyle 31$ ½ $\displaystyle 18,000$ By Interest A/c $\displaystyle 2,24,000$ $\displaystyle 2,24,000$ .