Rajesh and Ravi are partners sharing profits in the ratio of 3 : 2. Their Balance Sheet at 31st March, 2019 stood as: BALANCE SHEET as at 31st March, 2019 Liabilities ₹ Assets ₹ Creditors 38,500 Cash 2,000 Outstanding Rent 4,000 Stock 15,000 Capital A/cs: Prepaid Insurance 1,500 Rajesh 29,000 Debtors 9,400 Ravi 15,000 Less : Provision for Doubtful Debts 400 9,000 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 revaluations are made:(a) Stock to decrease by 5%;(b) Provision for Doubtful Debts is to be ₹ 500;(c) Furniture to decrease by 10%;(d) Building is valued at ₹ 40,000.Show necessary Ledger Accounts and Balance Sheet of new firm.