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Ans. In First Condition (A), there is given opening balance on 1st Jan Rs.1400 and Rs. 700 paid on due date of annual premium, then B died on 1st Feb and total balance of LIC Rs.2,100/- already paid, Total Amount Received From Insurance Company Rs. 18,000/- so, Balance Amt. transfered to all partners capital.

In Second Condition (B), there is balance of LIC on the death of Rs. 1800, so balance amt rs. 16,200 transfered to capital account of each partner.