Mina, Beena and Veena were partners in a firm sharing profits & losses equally. Their balance sheet as on 31st March, 2022 was as follow: Balance…

Mina, Beena and Veena were partners in a firm sharing profits & losses equally. Their balance sheet as on 31st March, $\displaystyle 2022$ was as follow : Balance Sheet of Meena, Beena and Veena as on 31st March, $\displaystyle 2022$

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital :		Plant and Machinery	$\displaystyle 2,40,000$
Meena $\displaystyle 1,50,000$		Stock	$\displaystyle 60,000$
Beena $\displaystyle 1,00,000$		Sundry debtors	$\displaystyle 35,000$
Veena $\displaystyle 75,000$	$\displaystyle 3,25,000$	Cash at Bank	$\displaystyle 50,000$
General Reserve	$\displaystyle 30,000$
Sundry Creditors	$\displaystyle 30,000$
	$\displaystyle 3,85,000$		$\displaystyle 3,85,000$

Veena died on $\displaystyle 30$*h June, 2022. According to the partnership deed, the executors of the deceased partner were entitled to : (i) Balance in Capital account. (ii) Salary till the date of death @ ₹ $\displaystyle 25,000$ p.a. (iii) Share of Goodwill calculated on the basis of twice the average profits of past three years. (iv) Share of profit from the closure of last accounting year till the date of death on the basis of average of three completed years' profits before death. (V) Profits for $\displaystyle 2019$-$\displaystyle 20$, $\displaystyle 2020$-$\displaystyle 21$ and $\displaystyle 2021$-$\displaystyle 22$ were ₹ $\displaystyle 1,20,000$, ₹ $\displaystyle 90,000$ and ₹ $\displaystyle 1,50,000$ respectively. Veena withdrew ₹ $\displaystyle 15,000$ on 1st June, $\displaystyle 2022$ for paying her daughter's school fees. Prepare Veena's capital account to be rendered to her executors.