Deepika and Rajshree are partners in a firm sharing profits and losses in the ratio of 3 : 2 . On 31st March,2018 their Balance Sheet was: Liabilities ₹ Assets ₹ Sundry Creditors 16,000 Cash in Hand 1,200 Public Deposits 61,000 Cash at Bank 2,800 Bank Overdraft 6,000 Stock 32,000 Outstanding Liabilities 2,000 Prepaid Insurance 1,000 Capital A/cs: Sundry Debtors 28,000 Less : Provision for D.D. 800 28,000 Deepika 48,000 Rajshree 40,000 88,000 Plant and Machinery 48,000 Land and Building 50,000 Furniture 10,000 1,73,000 1,73​,000 ​​On the above date , the partners decided to admit Anshu as a partner on the following terms:(a) The new profit-sharing ratio of Deepika , Rajshree and Anshu will be 5 : 3 : 2 respectively.(b) Anshu shall bring in ₹ 32,000 as his capital.(c) Anshu is unable to bring in any cash for his share of goodwill. Partners' therefore, decide to calculate the goodwill on the basis of Anshu's share in the profits and the capital contribution made by her to the firm.(d) Plant and Machinery is to be valued at ₹ 60,000, Stock at ₹ 40,000 and the Provision for Doubtful Debts is to be maintained at ₹ 4,000. Value of Land and Building has appreciated by 20% . Furniture has been depreciated by 10%.(e) There is and additional liability of ₹ 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 account of the reconstituted firm.Prepare Revaluation Account , Partners' Capital Accounts and Balance Sheet of Deepika , Rajshree and Anshu.