On 31st March, 2018 , The Balance Sheet of A , B and C who were sharing profits and losses in proportion to their capitals stood as: Liabilities Amount (₹) Assets Amount (₹) Creditors 10,800 Cash at Bank 13,000 Bills Payable 5,000 Debtors 10,000 Capital A/cs: Less: Provision for D. Debts 200 9,800 A 45,000 Stock 9,000 B 30,000 Machinery 24,000 C 15,000 90,000 Freehold Premises 50,000 1,05,800 1,05,800 B retires and following readjustments of assets and liabilities have been agreed upon before ascertainment of the amount payable to B :(a) Out of the amount of insurance premium which was debited to Profit and Loss Account, ₹ 1,000 be carried forward for Unexpired insurance.(b) Freehold Premises be appreciated by 10%.(c) Provision for Doubtful Debts is brought up to 5% on Debtors.(d) Machinery be depreciated by 5%.(e) Liability for Workmen Compensation to the extent of ₹ 1,500 would be created.(f) That the goodwill of the entire firm be fixed at ₹ 18,000 and B's share of the same be adjusted into the accounts of A and C who are going to share future profits in the proportion of 3/4th and 1/4th respectively.(g) Total capital of the firm as newly constituted be fixed at ₹ 60,000 between A and C in the proportion of 3/4th and 1/4th after passing entries in their accounts for adjustments , i.e., actual cash to be paid or to be brought in by continuing partners as the case may be .(h) B be paid ₹ 5,000 in cash and the balance be transferred to his Loan Account.Prepare Capital Accounts of Partners and the Balance Sheet of the firm of A and C .