Following is the Balance Sheet of X and Y as at 31st March, 2018 . Z is admitted as a partner on that date when the position of X and Y was: Liabilities ₹ Assets ₹ X's Capital 10,000 Cash in Hand 9,000 Y's Capital 8,000 18,000 Debtors 11,000 Creditors 12,000 Stock 12,000 General Reserve 16,000 Building 8,000 Workmen Compensation Reserve 4,000 Machinery 10,000 50,000 50,000 X and Y share profits in the proportion of 3 : 2 . The following terms of admission are agreed upon :(a) Revaluation of assets : Building ₹ 18,000; Stock ₹ 16,000.(b) The liability on Workmen Compensation Reserve is determined at ₹ 2,000.(c) Z brought as his share of goodwill ₹ 10,000 in cash.(d) Z was to bring in further cash as would make his capital equal to 20% of the combined capital of X and after above revaluation and adjustments are carried out .(e) The further profit-sharing proportions were: X—2/5th, Y—2/5th and Z—1/5th.Prepare new Balance Sheet of the firm and Capital Accounts of the Partners'