P, Q and R were partners in a firm sharing profits and losses in the ratio of 2:1:2. Their balance sheet on 31st March, 2022 was as follow: Balance…

P, Q and R were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$:$\displaystyle 1$:2. Their balance sheet on 31st March, $\displaystyle 2022$ was as follow : Balance Sheet of P, Q and R as on $\displaystyle 31.3.2022$

Liabilities	Amount (₹)	Assets	Amount (₹)
Creditors	$\displaystyle 48,000$	Bank	$\displaystyle 25,000$
Bills payable	$\displaystyle 22,000$	Debtors	$\displaystyle 75,000$
General Reserve	$\displaystyle 80,000$	Stock	$\displaystyle 2,00,000$
Profit for $\displaystyle 2021$-$\displaystyle 22$	$\displaystyle 2,00,000$	Machinery	$\displaystyle 3,00,000$
Capitals :		Land and Building	$\displaystyle 10,00,000$
P $\displaystyle 5,00,000$
Q $\displaystyle 2,50,000$
R $\displaystyle 5,00,000$	$\displaystyle 12,50,000$
	$\displaystyle 16,00,000$		$\displaystyle 16,00,000$

On 30th June, $\displaystyle 2022$, Q died. The partnership deed provided that on the death of a partner his executors will be entitled for the following : (i) Balance in his Capital account. (ii) Interest on capital @ $\displaystyle 6$% p.a. (iii) His share in the profits of the firm till the date of his death calculated on the basis of last year's profit. (iv) His share in the goodwill of the firm calculated on the basis of the three years purchase of the average profits of last four years. Profits for $\displaystyle 2018$-$\displaystyle 19$ were ₹ $\displaystyle 3,00,000$, for $\displaystyle 2019$-$\displaystyle 20$ were ₹ $\displaystyle 4,00,000$ and for $\displaystyle 2020$-$\displaystyle 21$ were ₹ $\displaystyle 1,00$,000. On $\displaystyle 1.6.2022$ Q withdrew ₹ $\displaystyle 50,000$ for meeting his medical expenses. Prepare Q's Capital Account on his death to be presented to his executors.