Amit, Balan and Chander were partners in a firm sharing profits in the proportion of 1/2, 1/3 and 1/6 respectively. Chander retired on 1st April, 2014. The Balance Sheet of the firm on the date of Chander's retirement was as follows: Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 12,600 Bank 4,100 Provident Fund 3,000 Debtors 30,000 General Reserve 9,000 Less: Provision 1,000 29,000 Capital A/cs: Amit 40,000 Stock 25,000 Balan 36,500 Investments 10,000 Chander 20,000 96,500 Patents 5,000 Machinery 48,000 1,21,100 1,21,100 It was agreed that:(i) Goodwill will be valued at ₹ 27,000.(ii) Depreciation of 10% was to be provided on Machinery.(iii) Patents were to be reduced by 20%. (iv) Liability on account of Provident Fund was estimated at ₹ 2,400.(v) Chander took over Investments for ₹ 15,800.(vi) Amit and Balan decided to adjust their capitals in proportion of their profit-sharing ratio by opening Current Accounts.Prepare Revaluation Account and Partners' Capital Accounts on Chander's retirement.