Abha, Beena and Chanda were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. Abha died on 1st July, 2023.

Abha, Beena and Chanda were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. Abha died on 1st July, 2023. The partnership Deed provided that Abha’s executors are entitled to her share of profit till the date of death calculated on the basis of sales for the immediate previous year. Sales for the year ended 31st March, 2023 was ₹ 12,00,000 and the profit for the same year was ₹ 3,00,000. Sales shows a growth trend of 20% and percentage of profit earning remains the same. Journalise the transaction along with working notes.