Anil, Vishal and Sunil are partners sharing profits and losses in the ratio of \(4 : 3 : 3\). Their capitals on 01.04.2025 are ₹ 1,00,000, ₹ 80,000 and ₹ 50,000 respectively.
Vishal died on 31.12.2025. The partnership deed provides the following :
a) Interest on capital at 12% per annum.
b) Salary to Vishal ₹ 2,000 per month.
c) Vishal's share of goodwill ₹ 14,000 [as per A.S. -- 26].
d) Vishal's share of accrued profit upto the date of death, based on previous year profit.
Firm's previous year profit was ₹ 36,000.
Prepare Vishal's Executors Account.