The Balance Sheet of X, Y and Z who were sharing profits in the ratio of 5 : 3 : 2 as at 31st March, 2018 is as follows: Liabilities ₹ Assets ₹ Creditors 50,000 Cash at Bank 40,000 Employees Provident Fund 10,000 Sundry Debtors 1,00,000 Profit and Loss A/c 85,000 Stock 80,000 Capital A/cs: Fixed Assets 60,000 X 40,000 Y 62,000 Z 33,000 1,35,000 2,80,000 2,80,000 X retired on 31st March, 2018 and Y and Z decided to share profits in future in the ratio of 3 : 2 respectively.The other terms on retirement were:(a) Goodwill of the firm is to be valued at ₹ 80,000.(b) Fixed Assets are to be depreciated to ₹ 57,500.(c) Make a Provision for Doubtful Debts at 5% on Debtors.(d) A liability for claim , included in Creditors for ₹ 10,000 , is settled at ₹ 8,000.The amount to be paid to X by Y and Z in such a way that their Capitals are proportionate to their profit-sharing ratio and leave a balance of ₹ 15,000 in the Bank Account.Prepare Profit and Loss Adjustment Account and Partners' Capital Accounts.