Digvijay, Brijesh and Parakaram were partners in a firm sharing profits in the ratio of 2:2:1. Their Balance Sheet as on March 31, 2017 was as follows: Liabilities Amount Rs Assets Amount Rs Creditors 49,000 Cash 8,000 Reserves 18,500 Debtors 19,000 Digvijay’s Capital 82,000 Stock 42,000 Brijesh’s Capital 60,000 Buildings 2,07,000 Parakaram’s Capital 75,500 Patents 9,000 2,85,000 2,85,000 Brijesh retired on March 31, 2017 on the following terms:(i) Goodwill of the firm was valued at Rs 70,000 and was not to appear in the books.(ii) Bad debts amounting to Rs 2,000 were to be written off.(iii) Patents were considered as valueless.Prepare Revaluation Account, Partners’ Capital Accounts and the Balance Sheet of Digvijay and Parakaram after Brijesh’s retirement.