J, H and K were partners in a firm sharing profits in the ratio of 5 : 3 : 2. On 31st March, 2015, their Balance Sheet was as follows: Liabilities Amount (₹) Assets Amount (₹) Creditors 42,000 Land and Building 1,24,000 Investment Fluctuation Fund 20,000 Motor Vans 40,000 Profit and Loss Account 80,000 Investments 38,000 Capital A/cs: J 1,00,000 Machinery 24,000 H 80,000 Stock 30,000 K 40,000 2,20,000 Debtors 80,000 Less: Provision 6,000 74,000 Cash 32,000 3,62,000 3,62,000 On the above date, H retired and J and K agreed to continue the business on the following terms:(i) Goodwill of the firm was valued at ₹ 1,02,000.(ii) There was a claim of ₹ 8,000 for workmen's compensation.(iii) Provision for bad debts was to be reduced by ₹ 2,000. (iv) H will be paid ₹ 14,000 in cash and balance will be transferred in his Loan Account which will be paid in four equal yearly instalments together with interest 10% p.a.(v) The new profit-sharing ratio between J and K will be 3 : 2 and their capitals will be in their new profit-sharing ratio. The capital adjustments will be done by opening Current Accounts.Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of the new firm.