Question - 39 

A, B and C partners of a firm on 31st December, 2010 A died on that date amount payable to him was Rs. 60,000. It was diceded that this amount will be paid as annuity of Rs. 10,000 is to be paid its first payment was made on 1st January, 2011 and other payments are made each year on 1st January His legal executor of A died on 2nd January 2016 interest is calculated @ 10% on the outstanding balance of each year prepare Annuity suspense Account.

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