3 9n \( 31^{n 1} \) March, 2021, the Balance Sheet of Ina, Mina, Dika who were Partners in a firm was: Mina died on 1 tsJuly, 2020. The profit sharing ratio of the partners was 2,11 . On the death of a partner the partnership deed provided for the following: His share in the profits of the firm till the date of his death will be calculated on the basis of average profit of last three completed years. Goodwill of the firm will be calculated on the basis of total profit of last two Years. i) Interest on loan given by the firm to a partner will be charged at the rate of \( 6 \% \) p.a. or \( ₹ 4,000 \) whichever is more. Profits for the last three years were \( ₹ 45,000 ; ₹ 48,000 \) and \( ₹ 33,000 \). Prepare Mina's Capital Account to be rendered to his executors.

Question

31 March, 2021, the Balance Sheet of Ina, Mina, Dika who were Partners in a firm was: Mina died on 1 tsJuly, 2020. The profit sharing ratio of the partners was 2,11 . On the death of a partner the partnership deed provided for the following: His share in the profits of the firm till the date of his death will be calculated on the basis of average profit of last three completed years. Goodwill of the firm will be calculated on the basis of total profit of last two Years. i) Interest on loan given by the firm to a partner will be charged at the rate of ( 6 % ) p.a. or 

( ₹ 4,000 ) whichever is more. Profits for the last three years were ( ₹ 45,000 ; ₹ 48,000 ) and ( ₹ 33,000 ). Prepare Mina's Capital Account to be rendered to his executors.