Badal and Bijli were partners in a firm sharing profits in the ratio of3:2. Their Balance Sheet as at 31st March, 2019 was as follows:Balance Sheet of Badal and Bijli as at 31st March, 2019AmountAmountLiabilitiesAssetsBuilding1,50,000Capitals :Badal1,50.000Investments73,000Bijli90,0002,40,000 Stock43,000Badal's Current Alc12,000 Debtors20.000Investment FluctuationReserve24,000 Cash22.000Bills Payable8,000 Bijli's Current A/c2.000Creditors26,0003,10,0003.10.0001thRaina was admitted on the above date as a new partner for share inthe profits of the firm. The terms of agreement were as follows:Raina will bring 40,000 as her capital and capitals of Badal andBijli will be adjusted on the basis of Raina's capital by openingcurrent accounts.(ii) Raina will bring her share of goodwill premium for 12,000 inNZ cash.The building was overvalued by 15,000 and stock by 3,000.(10) A provision of 10% was to be created on debtors for bad debts.Prepare the Revaluation Account and Current and Capital Accounts ofBadal, Bijli and Raina.​