Pl answer this

Q30. Following is the Balance sheet of Punita, Rashi and Seema who are sharing profits in the ratio 2 : 1 : 2 as on 31^st March 2013.

Liabilities	Amount	Assets	Amount
Creditors	38,000	Building	2,40,000
Bills payable	2000	Stock	65,000
Capitals		Bedtors	30,000
Punita 14400		Cash at Bank	5000
Rashi 92,000		Profit and Loss Account	60000
Seema 1,24,000	360000
	400000		4,00,000

Punita died on 30^th September 2013. She had withdrawn 44000 out of her capital on July 1, 2013. According to the partnership agreement. She was entitled to interest on capital @ 8%. Her share of profit till the date of death was to be calculated on the basis of the average profits of the last three years. Goodwill was to be calculated on the basis of three times the average profits of last four years. The profits for the year ended

2009 - 10	30000
2010 - 11	70000
2012 - 13	80000

Prepare Punita's account to be rendered to her executor.