The Balance Sheet of X , Y and Z who shared profits in the ratio of 5 : 3 : 2 , as on 31st March, 2018 was as follows: Liabilities ₹ Assets ₹ Sundry Creditors 39,750 Bank( Minimum Balance) 15,000 Employees Provident Fund 5,250 Debtors 97,500 Workmen Compensation Reserve 22,500 Stock 82,500 Capital A/cs: Fixed Assets 1,87,500 X 1,65,000 Y 84,000 Z 66,000 3,15,000 3,82,500 3,82,500 Y retired on the above date and it was agreed that:(i) Goodwill of the firm is valued at ₹ 1,12,500 and Y's share of it be adjusted into the accounts of X and Z who are going to share future profits in the ratio of 3 : 2.(ii) Fixed Assets be appreciated by 20% .(iii) Stock be reduced to ₹ 75,000.(iv) Y be paid amount brought in by X and Z in such a way as to make their capitals proportionate to their new profit-sharing ratio.Prepare Revaluation Account , Capital Accounts of all partners and the Balance Sheet of the New Firm.