On 31st March, 2017, the Balance Sheet of Abhir and Divya, who were sharing profits in the ratio of 3 : 1 was as follows: BALANCE SHEET OF ABHIR AND DIVYA as on 31st March, 2017 Liabilities Amount (₹) Assets Amount (₹) Creditors 2,20,000 Cash at Bank 1,40,000 Employees' Provident Fund 1,00,000 Debtors 6,50,000 Investment Fluctuation Fund 1,00,000 Less: Provision for Bad Debts 50,000 6.00,000 General Reserve 1,20,000 Stock 3,00,000 Capitals: Investments (Market value ₹ 4,40,000) 5,00,000 Abhir 6,00,000 Divya 4,00,000 10,00,000 15,40,000 15,40,000 They decided to admit Vibhor on 1st April, 2017 for 1/5th share.(a) Vibhor shall bring ₹ 80,000 as his share of goodwill premium.(b) Stock was overvalued by ₹ 20,000.(c) A debtor whose dues of ₹ 5,000 were written off as bad debts, paid ₹ 4,000 in full settlement.(d) Two months' salary ₹ 6,000 per month was outstanding.(e) Vibhor was to bring in Capital to the extent of 1/5th of the total capital of the new firm.Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of the reconstituted firm.