X, Y and Z were partners in a firm sharing profits in the ratio of 2 : 2 : 1. Their Balance Sheet as at 31st March, 2018 was: Liabilities ₹ Assets ₹ Creditors 49,000 Cash 8,000 Reserve 18,500 Debtors 19,000 Capital A/cs: X 82,000 Stock 42,000 Y 60,000 Building 2,07,000 Z 75,500 2,17,500 Patents 9,000 2,85,000 2,85,000 Y retired on 1st April, 2018 on the following terms:(a) Goodwill of the firm was valued at ₹ 70,000 and was not to appear in the books.(b) Bad Debts amounted to ₹ 2,000 were to be written off.(c) Patents were considered as valueless.Prepare Revaluation Account , Partners' Capital Accounts and the Balance Sheet of X and Z after Y's retirement.