(a) M, N and O were in partnership sharing profits and losses in the ratio of 3:2:1. There was no provision in the agreement for interest on capitals or drawings. M died on 31st March, 2021 and on that date, the partners' balances were as under: Capital Account: M- ₹75,000 (Cr); N- ₹50,000 (Cr); O- ₹25,000 (Cr) Current Account: M- ₹50,000 (Cr); N- ₹37,500 (Cr); O- ₹12,500 (Dr) By the partnership agreement, the sum due to M's estate was required to be paid within a period of 3 years, and minimum instalment of ₹37,500 each were to be paid, the first such instalment falling due immediately after death and the subsequent instalments at half-yearly intervals. Interest @ 6% was to be credited half-yearly. In ascertaining M's share, Goodwill (not recorded in the books) was to be valued at ₹1,12,500 and the assets, excluding the Joint Assurance Policy (mentioned below) were valued at ₹75,000 in excess of the book values. No Goodwill account was raised and no alteration was made to the book values of fixed assets. The Joint Assurance Policy shown in the books at ₹50,000 matured on 01.04.2021, realizing ₹65,000; payment of ₹37,500 each were made to M's Executors on 01.04.2021, 30.09.2021 and 31.03.2022. N and O continued trading on the same terms and conditions as previously and the net profit for the year ending 31.03.2022 (before charging the interest due to M's estate) amounted to ₹65,000. During that period, the partners' drawings were N-₹18,750 and O -₹10,000. On 01.04.2022, the partnership was dissolved and an offer to purchase the business as a going concern for ₹2,25,000 was accepted on that day. A cheque for that sum was received on 30.06.2022. The balance due to M's estate, including interest, was paid on 30.06.2022 and on that day, N and O received the sums due to them. You are required to write-up the Partners' Capital Accounts and Partners' Current Accounts from 01.04.2021 to 30.06.2022. Show also the account of executors of M.