X, Y and Z were in partnership sharing profits and losses in the proportions of 3 : 2 : 1 . On 1st April, 2018 Y retires from the firm. On that date, their Balance Sheet was: Liabilities ₹ Assets ₹ Trade Creditors 3,000 Cash in Hand 1,500 Bills Payable 4,500 Cash at Bank 7,500 Expenses Owing 4,500 Debtors 15,000 Reserve Fund 13,500 Stock 12,000 Capital A/cs: X 15,000 Factory Premises 22,500 Y 15,000 Machinery 8,000 Z 15,000 45,000 Loose Tools 4,000 70,500 70,500 The terms were:(a) Goodwill of the firm was valued at ₹ 13,500 and adjustment in this respect was to be made in the continuing Partners' Capital Accounts without raising Goodwill Account.(b) Expenses Owing to be brought down to ₹ 3,750.(c) Machinery and Loose Tools are to be valued 10% less than their book value.(d) Factory Premises are to be revalued at ₹ 24,300. Show Revaluation Account, Partners' Capital Accounts and prepare the Balance Sheet of the firm after the retirement of Y .