Divya, Yasmin and Fatima are partners in a firm, sharing profits and losses in 11 : 7 : 2 respectively. The Balance Sheet of the firm on 31st March, 2018 was as follows: BALANCE SHEET as at 31st March, 2018 Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 70,000 Factory Building 7,35,000 Public Deposits 1,19,000 Plant and Machinery 1,80,000 Reserve Fund 90,000 Furniture 2,60,000 Outstanding Expenses 10,000 Stock 1,45,000 Capital A/cs: Debtors 1,50,000 Divya 5,10,000 Less: Provision (30,000) 1,20,000 Yasmin 3,00,000 Cash at Bank 1,59,000 Fatima 5,00,000 13,10,000 15,99,000 15,99,000 On 1st April, 2018, Aditya is admitted as a partner for one-fifth share in the profits with a capital of ₹ 4,50,000 and necessary amount for his share of goodwill on the following terms:(a) Furniture of ₹ 2,40,000 were to be taken over Divya, Yasmin and Fatima equally.(b) A creditor of ₹ 7,000 not recorded in books to be taken into account.(c) Goodwill of the firm is to be valued at 2.5 years' purchase of average profits of last two years. The profit of the last three years were:2015-16 − ₹ 6,00,000; 2016-17 − ₹ 2,00,000; 2017-18 − ₹ 6,00,000.(d) At time of Aditya's admission. Yasmin also brought in ₹ 50,000 as fresh capital.(e) Plant and Machinery is re-valued to ₹ 2,00,000 and expenses outstanding were brought down to ₹ 9,000.Prepare Revaluation Account, Partners Capital Account and the Balance Sheet of the reconstituted firm.