Pradeep and Dhanraj were partners in a firm sharing profits in the ratio of 3 : 1 . Their Balance Sheet on 31st March, 2018 was: Liabilities ₹ Assets ₹ Creditors 30,000 Cash 4,000 Bills Payable 1,000 Debtors 50,000 Reserve Fund 16,000 Less : Provision for D.D. 5,000 45,000 Outstanding Salary 3,000 Stock 30,000 Capital A/cs: Bils 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 fo goodwill.(b) Provisions for Doubtful Debts is to be reduced by ₹ 2,000.(c) There is an old Typewriter 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.