Shyamlal and Sanjay were in partnership business sharing profits and losses in the ratio of 2 : 3 respectively. Their Balance Sheet as at 31st March, 2018 was: Liabilities ₹ Assets ₹ Sundry Creditors 12,435 Cash in Hand 710 Capital A/cs: Cash at Bank 11,925 Shyamlal 34,050 Sundry Debtors 5,500 Sanjay 34,050 68,100 Stock 18,000 Furniture 4,400 Building 40,000 80,535 80,535 On 1st April, 2018, they admitted Shanker into partnership for 1/3rd share in the future profits on the following terms:(a) Shanker is to bring in ₹ 30,000 as his capital and ₹ 20,000 as goodwill which is to remain in the business.(b) Stock and Furniture are to be reduced in value by 10%.(c) Building is to be appreciated by ₹ 15,000.(d) Provision of 5% is to be made on Sundry Debtors for Doubtful Debts .(e) Unaccounted Accrued Income of ₹ 2,400 to be provided for . A debtor , whose dues of ₹ 4,800 were written off as bad debts , paid 50% in full settlement .(f) Outstanding Rent amounted to ₹ 4,800.Show Profit and Loss Adjustment Account (Revaluation Account) , Capital Accounts of Partners and opening Balance Sheet of the new firm.