Kavita, Leena and Monica are partners in firm sharing profits in the ratio of 1: 1: 3 respectively. Their Capital Accounts showed the following balances on 31st March, 2012: Kavita Rs. 70,000; Leena Rs. 65,000 and Monica Rs. 2,10,000. Firm closes its accounts every year on 31st March. Kavita died on 30th September, 2012. In the event of death of any partner, the Partnership Deed provides for the following: (a) Interest on capital will be calculated at the rate of 6% p.a. (b) The deceased partner's share in the goodwill of the firm will be calculated on the basis of 2 years' purchase of the average profit of last three years. The profits of the firm for the last three years were Rs. 90,000; Rs. 1,00,000 and Rs. 1,10,000 respectively. (c) Her share in the Reserve Fund of the firm will be paid. The Reserve Fund of the firm was Rs. 60,000 at the time of Kavita's death. (d) Her share of profit till the date of death will be calculated on the basis of sales. It is also specified that the sales during the year 2011-12 were Rs. 20,00,000. The sales from 1st April, 2012 to 30th September, 2012 were Rs. 4,00,000. The profit of the firm for the year ending 31st March, 2012 was Rs. 2,00,000. Prepare Kavita's Capital Account to be presented to his legal representative.