Sarthak and Vansh are partners sharing profits in the ratio of 2 : 1. Since both of them are specially abled sometimes they find it difficult to run the business on their own. Mansi, a common friend, decides to help them. Therefore, they admit her into partnership for 1/3rd share in profits. She brings ₹ 60,000 for goodwill and proportionate capital. At the time of admission of Mansi, the Balance Sheet of Sarthak and Vansh was as under: Liabilities Amount (₹) Assets Amount (₹) Capital A/cs: Plant 66,000 Sarthak 70,000 Furniture 30,000 Vansh 60,000 1,30,000 Investments 40,000 General Reserve 18,000 Stock 46,000 Bank Loan 18,000 Debtors 38,000 Creditors 72,000 Less: Provision for Bad Debts 4,000 34,000 Cash 22,000 2,38,000 2,38,000 It was decided to:(a) Reduce the value of Stock by ₹ 10,000.(b) Plant is to be valued at ₹ 80,000.(c) An amount of ₹ 3,000 included in Creditors was not payable.(d) Half of the investments were taken over by Sarthak and remaining were valued at ₹ 25,000.Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of reconstituted firm.