A, B and C are partners sharing profits in the ratio of 5 : 3 : 2. Their Balance Sheet as on 31st March, 2018 is given below: Liabilities ₹ Assets ₹ Capital A/cs: Building 18,00,000 A 11,00,000 Investments 4,00,000 B 11,40,000 Stock 6,00,000 C 7,60,000 30,00,000 Debtors 10,00,000 Workmen Compensation Reserve 10,00,000 Cash and Bank 6,00,000 Creditors 2,00,000 Employees' Provident Fund 2,00,000 44,00,000 44,00,000 C retires on 30th June, 2018 and it was mutually agreed that:(a) Building be valued at ₹ 22,00,000.(b) Investments to be valued at ₹ 3,00,000.(c) Stock be taken at ₹ 8,00,000.(d) Goodwill of the firm be valued at two years' purchase of the average profit of the past five years.(e) C's share of profits up to the date of retirement be calculated on the basis of average profit of the preceding three years.The profits of the preceding five years were as under: Year 2013-14 2014-15 2015-16 2016-17 2017-18 Profits (₹) 4,00,000 5,00,000 6,00,000 8,00,000 7,00,000 (f) Amount payable to C to be transferred to his Loan Account carrying interest 10% p.a.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet as at 30th June, 2018.