Trisha, Anisha and Rishika were partners in a firm sharing profits and losses in the ratio of 2: 2: 1. Their Balance Sheet as at 31st March, 2022 was…

Trisha, Anisha and Rishika were partners in a firm sharing profits and losses in the ratio of $\displaystyle 2$ : $\displaystyle 2$ : 1. Their Balance Sheet as at 31st March, $\displaystyle 2022$ was as follows : Balance Sheet of Trisha, Anisha and Rishika as at 31st March, $\displaystyle 2022$

Liabilities	Amount (₹)	Assets	Amount (₹)
Capitals :		Plant and Machinery	$\displaystyle 5,00,000$
Trisha $\displaystyle 3,00,000$		Stock	$\displaystyle 1,00,000$
Anisha $\displaystyle 2,00,000$		Debtors	$\displaystyle 60,000$
Rishika $\displaystyle 1,00,000$	$\displaystyle 6,00,000$	Cash at Bank	$\displaystyle 40,000$
General Reserve	$\displaystyle 50,000$
Creditors	$\displaystyle 50,000$
	$\displaystyle 7,00,000$		$\displaystyle 7,00,000$

Trisha died on 31st July, 2022. According to the partnership deed, the executors of the deceased partner were entitled to : (i) Balance in partner's capital account. (ii) Salary @ ₹ $\displaystyle 15,000$ per quarter. (iii) Share of goodwill calculated on the basis of twice the average of past three year's profits. (iv) Share of profits from the closure of the last accounting year till the date of death on the basis of last year's profit. Profit for $\displaystyle 2019$ $\displaystyle 20$, $\displaystyle 2020$ $\displaystyle 21$ and $\displaystyle 2021$ $\displaystyle 22$ were ₹ $\displaystyle 1,00,000$, ₹ $\displaystyle 2,00,000$ and ₹ $\displaystyle 1,50,000$ respectively. (v) Trisha withdrew ₹ $\displaystyle 20,000$ on 1st May, $\displaystyle 2022$ for her personal use. Showing your working clearly, prepare Trisha's Capital Account to be rendered to her executors.