X, Y and Z are partners sharing profits in the ratio of 4 : 3 : 2 . Their Balance Sheet as at 31st March, 2018 stood as follows: Liabilities Amount (₹) Assets Amount (₹) Creditors 24,140 Cash at Bank 3,300 Capital A/cs: Sundry Debtors 3,045 X 12,000 Less: Provision for D. Debts 105 2,940 Y 9,000 Stock 4,800 Z 6,000 27,000 Plant and Machinery 5,100 Land and Building 15,000 Y's Loan 20,000 51,140 51,140 Y having given notice to retire from the firm, the following adjustments in the books of the firm were agreed upon:(a) That the Land and Building be appreciated by 10%.(b) That the Provision for Doubtful Debts is no longer necessary since all the debtors are considered good.(c) That the stock be appreciated by 20%.(d) That the adjustment be made in the accounts to rectify a mistake previously committed whereby Y was credited in excess by ₹ 810, while X and Z were debited in excess of ₹ 420 and ₹ 390 respectively.(e) Goodwill of the firm be fixed at ₹ 5,400 and Y's share of the same be adjusted to that of X and Z who were going to share in the ratio of 2 : 1 .(f) It was decide by X and Y to settle Y's account immediately on his retirement .You are required to show:(i) Revaluation Account(ii) Partner's Capital Accounts and(iii) Balance Sheet of the firm after Y's retirement.