A, B and C are partners sharing profits and losses in the ratio of 4 : 3 : 3 respectively. Their Balance Sheet as at 31st March, 2018 is: Liabilities Amount (₹) Assets Amount (₹) Creditors 7,000 Land and Building 36,000 Bills Payable 3,000 Pland and Machinery 28,000 Reserves 20,000 Electronic Typewriter 8,000 Stock 20,000 Capital A/cs: Sundry Debtors 14,000 A 32,000 Less: Provision for D. Debts 2,000 12,000 B 24,000 Bank 2,000 C 20,000 76,000 1,06,000 1,06,000 On 1st April, 2018, B retires from the firm on the following terms:(a) Goodwill of the firm is to be valued at ₹ 14,000.(b) Stock, Land and Building are to be appreciated by 10%.(c) Plant and Machinery and Electronic Typewriter are to be depreciated by 10%.(d) Sundry Debtors are considered to be good.(e) There is a liability of ₹ 2,000 for the payment of outstanding salary to the employee of the firm . This liability has not been shown in the above Balance Sheet but the same is to be recorded now .(f) Amount payable to B is to be transferred to his Loan Account.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of A and C after B's retirement.