A B C are partners sharing profits and losses in this ratio of 3:2:1. On 1st November C died, his capital balances after all adjustments was ₹60,000. A and B decided to transfer this amount to his executor's A/c. What will be this journal entry?

C's capital A/c Dr.  ₹60,000
     To C's executor A/c   ₹60,000

C's capital A/c Dr.  ₹60,000
     To C's executor A/c   ₹60,000.
This journal entry is passed. As Partner's Capital account is closed by debiting his account and his executor account is credited.