Following is the Balance Sheet of Abha and Binay as at 31st March, 2014: Liabilities ₹ Assets ₹ Creditors 13,000 Bank 15,000 Employees Provident Fund 8,000 Debtors 22,000 Workmen Compensation Fund 15,000 Less : Provision for Doubtful Debts 1,000 21,000 Capital A/cs: Stock 10,000 Abha 55,000 Plant and Machinery 60,000 Binay 30,000 85,000 Goodwill 10,000 Profit and Loss 5,000 1,21,000 1,21,000 Chitra was admitted as a partner for 1/4th share in the profits of the firm. It was decided that:(a) Bad Debts amounted to ₹ 1,500 will be written off.(b) Stock worth ₹ 8,000 was taken over by Abha and Binay at Book Value in their profit-sharing ratio. The remaining stock was valued at ₹ 2,500.(c) Plant and Machinery and Goodwill were valued at ₹ 32,000 and ₹ 20,000 respectively.(d) Chitra brought her share of goodwill in cash.(e) Chitra will bring proportionate capital and the capitals of Abha and Binay will be adjusted in their profit-sharing ratio by bringing in or paying off cash as the case may be.Prepare Revaluation Account and Partners' Capital Accounts.