A, B and C are partners in a firm sharing profits and losses in the ratio of 3 : 2 : 1. Their Balance Sheet as at 31st March, 2019 is: Liabilities Amount (₹) Assets Amount (₹) Creditors 30,000 Cash in Hand 18,000 Bills Payable 16,000 Debtors 25,000 General Reserve 12,000 Less: Provision for Doubtful Debts 3,000 22,000 Capital A/cs: Stock 18,000 A 40,000 Furniture 30,000 B 40,000 Machinery 70,000 C 30,000 1,10,000 Goodwill 10,000 1,68,000 1,68,000 B retires on 1st April, 2019 on the following terms:(a) Provision for Doubtful Debts be raised by ₹ 1,000.(b) Stock to be reduced by 10% and Furniture by 5%.(c) Their is an outstanding claim of damages of ₹ 1,100 and it is to be provided for.(d) Creditors will be written back by ₹ 6,000.(e) Goodwill of the firm is valued at ₹ 22,000.(f) B is paid in full with the cash brought in by A and C in such a manner that their capitals are in proportion to their profit-sharing ratio and Cash in Hand remains at ₹ 10,000.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of A and C.