1. Ramesh, Prakash and Suresh were partners in a firm sharing profits and losses the ratio of \( 5: 3: 2 \). On \( 31^{\text {st }} \) March 2017 , their Balance Sheet was as under Balance Sheet as on 31.3.2017
Ramesh died on \( 30^{\text {th }} \) Sept 2017 . It was agreed between his executors and the surviving partners that:
(a) Goodwill to be valued at two and half years purchase of the average profits of the previous four years which were: 2013-14 ₹12,000, 2014-15 20,000 , 2015-16 ₹13,000 and 2016-17 ₹15, 000,
(b) Share in the profit from the date of last Balance Sheet till to the date of death to be calculated on the basis of last year's profit.
(c) Interest on capital to be allowed at \( 12 \% p \).a.
(d) Share in the Revaluation Account balance, his share is \( ₹ 5,000( Cr ) \).
Prepare: