A, B and C are partners sharing profits and losses in the ratio of 2 : 3 : 5. On 31st March, 2019, their Balance Sheet was: Liabilities Amount (₹) Assets Amount (₹) Creditors 64,000 Cash 18,000 Bills Payable 22,000 Bills Receivable 14,000 General Reserve 14,000 Stock 44,000 Capital A/cs: Debtors 42,000 A 36,000 Machinery 94,000 B 44,000 Goodwill 20,000 C 52,000 1,32,000 2,32,000 2,32,000 They admit D into partnership on the following terms:(a) Machinery is to be depreciated by 15%.(b) Stock is to be revalued at ₹ 48,000.(c) It is found that the Creditors included a sum of ₹ 12,000 which was not to be paid.(d) Outstanding Rent is ₹ 1,900.(e) D is to bring in ₹ 6,000 as goodwill and sufficient capital for 2/5th share.(f) The partners decided to use 10% of the profits every year in providing drinking water in schools, where required.Prepare Revaluation Account, Partners' Capital Accounts, Cash Account and Balance Sheet of the new firm.