P,Q and R were partners in a firm sharing profits in the ratio of 5 : 4 : 1. Their capitals were : P : Rs 4,00,000 , Q: Rs 300,000 and R: Rs 50,000. The firm closes its books on March 31 every year. On 31.3.2006 Q died. According to the partnesrship deed the executor of a deceased partner was entitled to :

(i) Interest on capital from the first day of the accounting year till the date of his death @ 10% p.a.

(ii) His share of goodwill : The goodwill of the firm on Q's death was valued at Rs 6,00,000.

(iii) His share of profit : The profit of the firm for the year ended 31.3.2006 was 3,00,000.

Q's executor was paid the sum due in two annual installments with interest @ 10% p.a.

Prepare Q's capital account at the time of his death on 31.2.2006 to be presented to his executor and his executor's loan account for the years ending 31.3.2007 and 31.3.2008.