A$\text{'}$s capital$26,40033,600$Land and Building$14,400$B$\text{'}$s CapitalFurniture$2,200$Contingency Reserve$6,000$Stock$26,000,$ goodwill $14000,$Sundry Creditors$9,000$Sundry Debtors$6,400$Cash at Bank$12,00075,00075,000$A & B share profits and losses in the ratio $1$: $2.$ they agree to admit C $($who is also in business of his own$)$ third partner from $1\mathrm{.}4\mathrm{.}2002.$The assets were revalued as under:Goodwill Rs$.18,000$; Land and Building Rs$.30,000$; Furiture Rs$.6,000.$ C brings the following assets into partnership:$-$ Furniture Rs$.2,800$; Goodwill Rs$.6,000$; Stock Rs$.13,600.$Profis of the new firm are to be shared equally by all the three partners and the capital A$/$cs are to be adju: as to equal. For this purpose aditional cash should be brought in by the partners or partners concerned.Required: Prepare the necessary A$/$cs and the opening balance sheet of the new firm showing the amouns cash, if any, which each partner has to provide.