Rajesh and Ravi are partners sharing profits in the ratio of 3: 2 . Their Balance Sheet at 31st March , 2018 stood as: BALANCE SHEET as at 31st March, 2018 Liabilities ₹ Assets ₹ Creditors 38,500 Cash 2,000 Outstanding Rent 4,000 Stock 15,000 Capital A/cs: Prepaid Insurance 1,500 Debtors 9,400 Less : Provision for D.D. 400 9,000 ​Rajesh 29,000 Ravi 15,000 44,000 Machinery 19,000 Building 35,000 Furniture 5,000 86,500 86,500 ​Raman is admitted as a new partner introducing a capital of ₹ 16,000. The new profit-sharing ratio is decided as 5 : 3 : 2 . Raman is unable to bring in any cash for goodwill . So it is decided to value the goodwill on the basis of Raman's share in the profits and the capital contributed by him. Following revaluation s are made (a) Stock to depreciate by 5% ;(b) Provision for Doubtful Debts is to be ₹ 500;(c) Furniture to depreciate by 10% ;(d) Building is valued at ₹ 40,000.Show necessary Ledger Accounts and Balance Sheet of new firm.