Deepika and Rajshree are partners in a firm sharing profits and losses in the ratio of 3:2. On 31 st March,2017, their Balance Sheet was as under: Capital and LiabilitiesRsAssetsRsSundry Creditors16,000Cash in Hand1,200Public Deposits61,000Cash at bank2,800Bank Overdraft6,000Stock32,000Outstanding Expense2,000Prepaid Insurance1,000Capital Accounts:Sundry Debtors 28,800 Deepika 48,000Less: Provision for Rajshree 40,000––––––––88,000Doubtful Debts 800––––28,000Plant and Machinery48,000Land and Building50,000Furniture10,000¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,73,000––––––––––¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯¯1,73,000–––––––––– On the above date, the partners decide to admit Anshu as a partner on the following terms : (i) The new profit-sharing ratio of Deepika, Rajshree and Anshu will be 5 : 3 : 2, respectively. (ii) Anshu shall bring Rs 32,000 as his capital. (iii) Anshu is unable to bring in any cash for his share of goodwill. Partners, therefore, decide to calculate goodwill on the basis of Anshu's share in the profits and the capital contribution made by him to the firm. (iv) Plant and Machinery would be increased by Rs 12,000. (v) Stock would be increased to Rs 40,000. (vi) Provision for Doubtful Debts is to be maintained at Rs 4,000. Value of Land and Building has appreciated by 20%. Furniture has depreciated by 10%. (vi) There is an additional liability of Rs 8,000 being outstanding salary payable to employees of the firm. This liability is not included in the outstanding liabilities, stated in the above Balance Sheet. Partners decide to show this liability in the books of accounts of the reconstituted new firm. Prepare Revaluation Account, Partner's Capital Accounts and the Balance Sheet of Deepika, Rajshree and Anshu.