A, B and C are accomplices sharing benefits in the proportion of 2:1:1 separately. On 30th June, 2011 their offset sheet was as per the following:

A passed on July 1st 2011. The firm had taken a joint life approach for Rs. 15,000, the installment for which was gotten on July 31st 2011. As per the association assention, on retirement or passing of an accomplice, the goodwill was to be esteemed at 1-1/2 times the normal benefit of the most recent four years. The benefits throughout the previous four years were Rs. 6,000, Rs. 7,500, Rs. 9,000 and Rs. 9,500 individually. For paying the sum because of A's legitimate delegate, B and C brought as much money as would acquire their capitals benefit sharing proportion and the firm would have trade in for spendable dough hand Rs. 3,000.                                                              

Compute goodwill, prepare partners’ capital accounts and the balance sheet.