X, Y and Z were partners in a firm sharing profits and losses in the 5 : 4 : 3. Their Balance Sheet on 31st March, 2018 was as follows: Liabilities Amount (₹) Assets Amount (₹) Creditors 2,00,000 Building 2,00,000 Employees' Provident Fund 1,50,000 Machinery 3,00,000 General Reserve 36,000 Furniture 1,10,000 Investment Fluctuation Reserve 14,000 Investment (Market value ₹ 86,000) 1,00,000 Capital A/cs: Debtors 80,000 X 3,00,000 Cash at Bank 1,90,000 Y 2,50,000 Advertisement Suspense 1,20,000 Z 1,50,000 7,00,000 11,00,000 11,00,000 X died on 1st October, 2018 and Y and Z decide to share future profits in the ratio of 7 : 5. It was agreed between his executors and the remaining partners that:(i) Goodwill of the firm be valued at 212 years' purchase of average of four completed years' profit which were: Year 2014-15 2015-16 2016-17 2017-18 Profits (₹) 1,70,000 1,80,000 1,90,000 1,80,000 (ii) X's share of profit from the closure of last accounting year till date of death be calculated on the basis of last years' profit.(iii) Building undervalued by ₹ 2,00,000; Machinery overvalued by ₹ 1,50,000 and Furniture overvalued by ₹ 46,000.(iv) A provision of 5% be created on Debtors for Doubtful Debts.(v) Interest on Capital to be provided at 10% p.a.(vi) Half of the net amount payable to X's executor was paid immediately and the balance was transferred to his loan account which was to be paid later.Prepare Revaluation Account, X's Capital Account and X's Executor's Account as on 1st October, 2018.