The Balance Sheet of Madhu and Vidhi who are sharing profits in the ratio of 2 : 3 as at 31st March, 2016 is given below: Liabilities ₹ Assets ₹ Madhu's Capital 5,20,000 Land and Building 3,00,000 Vidhi's Capital 3,00,000 Machinery 2,80,000 General Reserve 30,000 Stock 80,000 Bills Payable 1,50,000 Debtors 3,00,000 Less: Provision 10,000 2,90,000 Bank 50,000 10,00,000 10,00​,000 ​Madhu and Vidhi decided to admit Gayatri as a new partner from 1st April, 2016 and their new profit-sharing ratio will be 2 : 3 : 5. Gayatri brought ₹ 4,00,000 as her capital and her share of goodwill premium in cash.(a) Goodwill of the firm was valued at ₹ 3,00,000.(b) Land and Building was found undervalued by ₹ 26,000.(c) Provision for doubtful debts was to be made equal to 5% of the debtors.(d) There was a claim of ₹ 6,000 on account of workmen compensation.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of the reconstituted firm.