Anil, Bhanu and Chandu were partners in a firm sharing profits in the ratio of 5:3:2. On March 31, 2017, their Balance Sheet was as under:

Anil died on October 1, 2017. It was agreed between his executors and the remaining partners that :
(a)Goodwill to be valued at 1 2 2 year’s purchase of the average profits of the previous four years which were :
Year 2013-14 – Rs.13,000, Year 2014-15 – Rs. 12,000,
Year 2015-16 – Rs.20,000, Year 2016-17 – Rs.15,000
(b) Patents be valued at Rs.8,000, Machinery at Rs.28,000, and Building at Rs.25,000.
(c) Profit for the year 2017-18 be taken as having accrued at the same rate as that of the previous year.
(d) Interest on capital be provided at 10% p.a.
(e) Half of the amount due to Anil be paid immediately.
Prepare Anil’s Capital Account and Anil’s Executor’s Account as on October 1, 2017.