You required calculating: (a) Death benefit of Captain Chukwuemeka (b) Pension accrue to Mrs. Comfort (c) Pensions accrue to the children.

Here are the calculations for the death benefits and pensions, based on the information provided. Please note that specific pension and gratuity rules for the Nigerian Public Sector are not provided in the question. Therefore, standard assumptions based on common public sector practices have been made and are stated below.

Assumptions:

• The individual referred to as "Captain Chukwuemeka" in part (a) is assumed to be Mr. Adigun Ayomide, as he is the subject of the narrative.
• "Mrs. Comfort" in part (b) is assumed to be Miss Ketura Gana, Mr. Adigun Ayomide's legal wife.
• Total Annual Emoluments are considered for benefit calculations, which include basic salary and allowances.
• Years of Service are rounded up to the nearest full year if the months are 6 or more.
• Death Gratuity for death in service is assumed to be 3 times the Total Annual Emoluments.
• Widow's Annual Pension is assumed to be 30% of the deceased's Total Annual Emoluments.
• Children's Annual Pension is assumed to be 10% of the deceased's Total Annual Emoluments, shared equally among eligible children. Eligible children are those under 18 years whose paternity is accepted.

Step 1: Calculate Total Annual Emoluments and Years of Service.
Annual Basic Salary = N2,640,000
Annual Allowances = $105\% \times \text{Annual Basic Salary} = 1.05 \times N2,640,000 = N2,772,000$
Total Annual Emoluments = Annual Basic Salary + Annual Allowances

$$N2,640,000 + N2,772,000 = N5,412,000$$

Date of Commissioning: 3/10/1986
Date of Death: 5/3/2013
Service Period: From 3/10/1986 to 5/3/2013 is 26 years and 6 months.
Rounding up (as per assumption), Years of Service = 27 years.