The Balance Sheet of X, Y and Z who share profits and losses in the ratio of 3 : 2 ; 1 , as o 1st April, 2018 is as follows: Liabilities ₹ Assets ₹ Capital A/cs: Y's Current Account 7,000 X 1,75,000 Land and Building 1,75,000 Y 1,50,000 Plant and Machinery 67,500 Z 1,25,000 4,50,000 Furniture 80,000 Current A/cs: Investments 36,500 X 4,000 Bills Receivable 17,000 Z 6,000 10,000 Sundry Debtors 43,500 General Reserve 15,000 Stock 1,37,000 Profit and Loss A/c 7,000 Bank 43,500 Creditors 80,000 Bills Payable 45,000 6,07,000 6,07,000 On the above date , W is admitted as a partner on the following terms:(a) W will bring ₹ 50,000 as his capital and get 1/6th share in the profits.(b) He will bring necessary amount for his share of goodwill premium . Goodwill of the firm is valued at ₹ 90,000.(c) New profit-sharing ratio will be 2 : 2 : 1 : 1.(d) A liability of ₹ 7,004 will be created against bills receivable discounted earlier but now dishonored.(e) The value of stock , furniture and investments is reduced by 20% , whereas the value of Land and Building and Plant and Machinery will be appreciated by 20% and 10% respectively.(f) Capital Accounts of the partners will be adjusted on the basis of W's Capital through their Current Accounts.Prepare Revaluation Account , Partners' Current Accounts and Capitals Accounts.