A, B and C are partners sharing profits and losses in the ratio of 4 : 3 : 3. Their Balance Sheet as at 31st March, 2019 is: Liabilities Amount (₹) Assets Amount (₹) Creditors 7,000 Land and Building 36,000 Bills Payable 3,000 Plant and Machinery 28,000 Reserves 20,000 Computer Printer 8,000 Capital A/cs: Stock 20,000 A 32,000 Sundry Debtors 14,000 B 24,000 Less: Provision for Doubtful Debts 2,000 12,000 C 20,000 76,000 Bank 2,000 1,06,000 1,06,000 On 1st April, 2019, B retired from the firm on the following terms:(a) Goodwill of the firm is to be valued at ₹ 14,000.(b) Stock, Land and Building are to be appreciated by 10%.(c) Plant and Machinery and Computer Printer are to be reduced by 10%.(d) Sundry Debtors are considered to be good.(e) There is a liability of ₹ 2,000 for the payment of outstanding salary to the employees of the firm. This liability was not provided in the Balance Sheet but the same is to be recorded now.(f) Amount payable to B is to be transferred to his Loan Account.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of A and C after B's retirement.