A, B and C are partners sharing profits and losses in the ratio of 3 : 2 : 1 respectively. Their Balance Sheet as at 31st March, 2019 is as follows: Liabilities ₹ Assets ₹ Capital A/cs: Land and Building 50,000 A 60,000 Plant and Machinery 40,000 B 60,000 Furniture 30,000 C 40,000 1,60,000 Stock 20,000 Creditors 30,000 Debtors 30,000 Bills Payable 10,000 Bills Receivable 20,000 Bank 10,000 2,00,000 2,00,000 D is admitted as a partner on 1st April, 2019 for equal share. His capital is to be ₹ 50,000.Following adjustments are agreed on D's admission:(a) Out of the Creditors, a sum of ₹ 10,000 is due to D, it will be adjusted against his capital.(b) Advertisement Expenses of ₹ 1,200 are to be carried forward as Prepaid Expenses.(c) Expenses debited in the Profit and Loss Account includes a sum of ₹ 2,000 paid for B's personal expenses.(d) A Bill of Exchange of ₹ 4,000, which was previously discounted with the bank, was dishonoured on 31st March, 2019 but entry was not passed for dishonour.(e) A Provision for Doubtful Debts 5% is to be created against Debtors.(f) Expenses on Revaluation amounted to ₹ 2,100 is paid by A. Prepare necessary Ledger Accounts and Balance Sheet after D's admission.