Pradeep and Dhanraj were partners in a firm sharing profits in the ratio of 3 : 1. Their Balance Sheet on 31st March, 2019 was: Liabilities ₹ Assets ₹ Creditors 30,000 Cash 4,000 Bills Payable 1,000 Debtors 50,000 Reserve Fund 16,000 Less: Provision for Doubtful Debts 5,000 45,000 Outstanding Salary 3,000 Stock 30,000 Capital A/cs: Bills Receivable 10,000 Pradeep 60,000 Patents 1,000 Dhanraj 20,000 80,000 Machinery 40,000 1,30,000 1,30,000 ​They admitted Leander as a new partner on this date. New profit-sharing ratio is agreed as 3 : 2 : 3. Leander brings in proportionate capital after the following adjustments:(a) Leander brings ₹ 16,000 as his share of goodwill.(b) Provisions for Doubtful Debts is to be reduced by ₹ 2,000.(c) There is an old Printer valued at ₹ 2,400. It does not appear in the books of the firm. It is now to be recorded.(d) Patents are valueless.Prepare Revaluation Account, Capital Accounts and opening Balance Sheet of Pradeep, Dhanraj and Leander.