Following is the Balance Sheet of X , Y and Z as at 31st March, 2018. They shared profits in the ratio of 3 : 3 : 2 : Liabilities Amount (₹) Assets Amount (₹) Sundry Creditors 2,50,000 Cash at Bank 50,000 General Reserve 80,000 Bills Receivable 60,000 Partners' Loan A/cs: Debtors 80,000 X 50,000 Less: Provision for D. Debts 4,000 76,000 Y 40,000 Stock 1,24,000 Capital A/cs: Fixed Assets 3,00,000 X 1,00,000 Advertisements Suspense A/c 16,000 Y 60,000 Profit and Los A/c 4,000 Z 50,000 2,10,000 6,30,000 6,30,000 On 1st April, 2018 , Y decided to retire from the firm on the following terms :(a) Stock to be depreciated by ₹ 12,000.(b) Advertisements Suspense Account to be written off. (c) Provision for Doubtful Debts to be increased to ₹ 6,000.(d) Fixed Assets be appreciated by 10%.(e) Goodwill of the firm, valued at ₹ 80,000 and the amount due to the retiring partners to be adjusted in X's and Z's Capital Accounts .Prepare Revaluation Account , Partners' Capital Accounts and the Balance Sheet to give effect to the above.