Following is the Balance Sheet of X, Y and Z as at 31st March, 2019. They shared profits in the ratio of 3 : 3 : 2: Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 2,50,000 Cash at Bank 50,000 General Reserve 80,000 Bills Receivable 60,000 Partners' Loan A/cs: Debtors 80,000 X 50,000 Less: Provision for Doubtful Debts 4,000 76,000 Y 40,000 Stock 1,24,000 Capital A/cs: Fixed Assets 3,00,000 X 1,00,000 Advertisement Suspense A/c 16,000 Y 60,000 Profit and Loss A/c 4,000 Z 50,000 2,10,000 6,30,000 6,30,000 On 1st April, 2019, Y decided to retire from the firm on the following terms:(a) Stock to be reduced by ₹ 12,000.(b) Advertisement Suspense Account to be written off. (c) Provision for Doubtful Debts to be increased to ₹ 6,000.(d) Fixed Assets be appreciated by 10%.(e) Goodwill of the firm, valued at ₹ 80,000 and the amount due to the retiring partners be adjusted in X's and Z's Capital Accounts.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet to give effect to the above.