A and B are partners sharing profits in the ratio of 4 : 3. Their Balance Sheet as at 31st March, 2019 stood as:​ Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 28,000 Cash 20,000 Reserve 42,000 Sundry Debtors 1,20,000 Capital A/cs: Stock 1,40,000 A 2,40,000 Fixed Assets 1,50,000 B 1,20,000 3,60,000 4,30,000 4,30,000 ​ They decided that with effect from 1st April, 2019, they will share profits and losses in the ratio of 2 : 1. For this purpose they decided that:(i) Fixed Assets are to be reduced by 10%.(ii) A Provision for Doubtful Debts of 6% be made on Sundry Debtors.(iii) Stock be valued at ₹ 1,90,000.(iv) An amount of ₹ 3,700 included in Creditors is not likely to be claimed .Partners decided to record the revised values in the books. However, they do not want to disturb the Reserve. You are required to pass Journal entries, prepare Capital Accounts of Partners and the revised Balance Sheet.