X and Y are partners sharing profits and losses equally. Their Balance Sheet as on 31st March, 2018 is given below: Liabilities ₹ Assets ₹ Capital A/cs: Land and Building 1,50,000 X 1,50,000 Plant and Machinery 1,00,000 Y 1,00,000 2,50,000 Furniture and Fittings 25,000 Current A/cs: Stock 75,000 X 40,000 Debtors 75,000 Y 30,000 70,000 Less: 5% Reserve for D. Debts 5,000 70,000 Creditors 1,30,000 Bill Receivalbe 30,000 Bill Payable 50,000 Bank 50,000 5,00,000 5,00,000 Z is admitted as a new partner for 1/4th share under the following terms :(a) Z is to introduce ₹ 1,25,000 as capital .(b) Goodwill of the firm was valued at nil.(c) It is found that the creditors included a sum of ₹ 7,500 which was not to be paid . But it was also found that there was a liability for compensation to Workmen amounting to ₹ 10,000. (d) Provision for Doubtful Debts is to be created 10% on debtors.(e) In regard to the Partners' Capital Accounts present fixed capital method is to be converted into fluctuating capital method .(f) Bills of ₹ 20,000 accepted from creditors were not recorded in the books.(g) X provides ₹ 50,000 loan to the business carrying interest 10% p.a. You are required to prepare Revaluation Account , Partners' Capital Accounts, Bank Account and the Balance Sheet of the new firm.