2. Mr. Rajeev and Mr. Sanjeev were in partnership, sharing [10] profit and losses in the proportion of 3: 1 respectively. Their Balance Sheet as on 31st March, 2020 was as follows: Balance Sheet as on 31st March, 2020 Amount Liabilities Capital: Mr. Rajeev Mr. Sanjeev General reserve Sundry creditors Assets Building 1,80,000 Stock 1,50,000 Debtors 12,000 Cash 63,000 4,05,000 Amount 1,80,000 1,20,000 93,000 12,000 4,05,000 Mr. Mahesh is admitted as a partner in the firm on the following terms: (1) Mahesh shall have th share in profit of the firm. (2) He shall bring in cash 1,20,000 as his capital and *60,000 as his share of goodwill. (3) Building overvalued by 24,000 and the stock is undervalued by 25% in the books. (4) Provide reserves for the doubtful debts 2,400 on debtors. You are required to prepare : Revaluation Account, Capital Accounts of partners and Balance Sheet of the firm after admission of Mr. Mahesh