A and B are partners sharing profits in the ratio of 4 :3 . Their Balance Sheet as at 31st March, 2018 stood as: Liabilities ₹ Assets ₹ Sundry Creditors 28,000 Cash 20,000 Reserve 42,000 Sundry Debtors 1,20,000 Capital A/cs: Stock 1,40,000 A 2,40,000 Fixed Assets 4,20,000 B 1,20,000 3,60,000 4,30,000 4,30,000 ​ They decided that with effect from 1st April, 2018, they will share profits and losses in the ratio of 2 : 1 . For this purpose they decided that:(i) Fixed Assets are to be depreciated by 10%.(ii) A Provision for Doubtful Debts of 6% be made on Sundry Debtors.(iii) Stock be valued at ₹ 1,90,000.(iv) An amount of ₹ 3,700 included in Creditors is not likely to be claimed .Partners decided to record the revised values in the books . However, they do not want to disturb the Reserve . You are required to pass journal entries , prepare Capital Accounts of Partners and the revised Balance Sheet.