Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
From the following information, prepare a Comparative Income Statement of Arun Ltd. for the year ended 31st March, 2024. 