A and B are partners in a firm sharing profits and losses in the ratio of 3 : 2 . Following is their Balance Sheet as at 31st March, 2018: Liabilities ₹ Assets ₹ Capital A/cs: Building 35,000 A 50,000 Machinery 25,000 B 30,000 80,000 Stock 15,000 Creditors 20,000 Debtors 15,000 Investments 5,000 Bank 5,000 1,00,000 1,00,000 C is admitted as a partner on 1st April, 2018 on the following terms:(a) C is to pay ₹ 20,000 as capital for 1/4th share. He also pays ₹ 5,000 as premium for goodwill.(b) Debtors amounted to ₹ 3,000 is to be written off as bad and a Provision of 10% is created against Doubtful Debts on the remaining amount.(c) No entry has been passed in respect of a debt of ₹ 300 recovered by A from a customer , which was previously written off as bad in previous year . The amount is to be paid by A.(d) Investments are taken over by B at their market value of ₹ 4,900 against cash payment .You are required to prepare Revaluation Account, Partner's Capital Accounts and new Balance Sheet