Suresh, Ramesh, Mahesh and Ganesh were partners in a firm sharing profits in the ratio of 2 : 2 : 3 : 3. On 1st April, 2016, their Balance Sheet was as follows: BALANCE SHEET OF SURESH, RAMESH, MAHESH AND Ganesh as on 1st April, 2016 Liabilities Amount (₹) Assets Amount (₹) Capital A/cs: Fixed Assets 6,00,000 Suresh 1,00,000 Current Assets 3,45,000 Ramesh 1,50,000 Mahesh 2,00,000 Ganesh 2,50,000 7,00,000 Sundry Creditors 1,70,000 Workmen Compensation Reserve 75,000 9,45,000 9,45,000 From the above date, the partners decided to share the future profits equally. For this purpose the goodwill of the firm was valued at ₹ 90,000. It was also agreed that:(a) Claim against Workmen Compensation Reserve will be estimated at ₹ 1,00,000 and fixed assets will be depreciated by 10%.(b) The Capitals of the partners will be adjusted according to the new profit-sharing ratio. For this, necessary cash will be brought or paid by the partners as the case may be.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of the reconstituted firm.