Following is the Balance Sheet of A and B , who shared Profits and Losses in the ratio of 2 : 1 , as at 1st April, 2018: BALANCE SHEET OF A AND B as on 1st April, 2018 Liabilities ₹ Assets ₹ Capital A/cs: Land ad Buildings 2,90,000 A 3,00,000 Furniture 80,000 B 2,00,000 5,00,000 Stock 2,40,000 Reserve 1,50,000 Debtors 1,50,000 Creditors 2,00,000 Bank 60,000 Cash 30,000 8,50,000 8,50,000 On the above date , the partners changed their profit-sharing ratio to 3 : 2 . For this purpose, the goodwill of the firm was valued at ₹ 3,00,000 . The partners also agreed for the following:(a) The value of Land and Building will be ₹ 5,00,000;(b) Reserve is to be maintained at ₹ 3,00,000.(c) The total capital of the partners in the new firm will be ₹ 6,00,000 , which will be shared by the partners in their new profit-sharing ratio .Prepare Revaluation Account , Partners' Capital Accounts and the Balance Sheet of the reconstituted firm.