Furniture rises by ₹20,000 (gain) while Land & Building depreciation ₹20,000 and new RDD ₹7,500 are losses, giving a net revaluation loss of ₹7,500 shared equally (₹2,500 each). Suresh is credited with ₹7,500 profit up to death (3 months of ₹90,000 average profit ÷ 3 partners). His closing balance ₹2,55,000 goes to his Executor's Loan A/c; the continuing firm's Balance Sheet totals ₹6,00,000.

Step 1 — Profit & Loss Adjustment (Revaluation) Account

Net revaluation loss = 27,500 − 20,000 = ₹7,500, shared equally = ₹2,500 each.

Step 2 — Profit up to date of death (Suresh)

Profit for 3 months (1 April → 30 June) = ₹90,000 × 3/12 = ₹22,500. Suresh's share = 22,500 × 1/3 = ₹7,500 (debited to Profit & Loss Suspense A/c, shown as an asset).

Step 3 — Partners' Capital Accounts

Step 4 — Balance Sheet of the continuing firm (as on 30 June 2019)

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