In a partnership firm, there are three partners – A, B and C who have invested Rs. 10,000/-, 20,000/- and Rs. 30,000/- respectively in the business of the firm. According to the partnership agreement, the liability of every partner towards the debts of the firm has been fixed in proportion of the capital invested by him. Business suffers losses and no capital is left with the firm. In the meantime ‘B’ becomes insolvent. In which proportion will the payment of the loan of Rs. 80,000/- payable by firm will be made by each partner? Stating briefly the rules regarding the settlement of accounts amongst partners, give the solution of the above stated problem.     (5 marks)