X, Y and Z are partners sharing profits in the ratio of 4 : 3 : 2. Their Balance Sheet as at 31st March, 2019 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 Doubtful 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 retired on 1st April, 2019 after giving due notice. Following adjustments in the books of the firm were agreed:(a) Land and Building be appreciated by 10%.(b) Provision for Doubtful Debts is no longer necessary since all the debtors are good.(c) Stock be appreciated by 20%.(d) 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 valued 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.Prepare: (i) Revaluation Account; (ii) Partner's Capital Accounts and (iii) Balance Sheet of the firm after Y's retirement.