​A and B are partners in a firm sharing profits and losses in the ratio 3 : 1. They admit C for 1/4th share on 31st March, 2014 when their Balance Sheet was as follows: Liabilities ₹ Assets ₹ Employees Provident Fund 17,000 Cash 6,100 Workmen Compensation Reserve 6,000 Stock 15,000 Investment Fluctuation Reserve 4,100 Debtors 50,000 Capital's A/cs: Less : Provision for Doubtful Debts 2,000 48,000 A 54,000 B 35,000 89,000 Investments 7,000 Goodwill 40,000 1,16,100 1,16​,100 The following adjustments were agreed upon:(a) C brings in ₹ 16,000 as goodwill and proportionate capital.(b) Bad debts amounted to ₹ 3,000.(c) Market value of investment is ₹ 4,500.(d) Liability on account of Workmen Compensation Reserve amounted to ₹ 2,000.Prepare Revaluation Account and Partners' Capital Accounts.