Anita, Gaurav, and Sons were partners in a firm sharing profits and losses in proportion to their capitals. Their Balance sheet as of 31st March, 2019 was as follows: Balance Sheet of Anita, Gaurav, and Sonu as of 31 March, 2018 Liabilities Amount Assets Amount Capitals 1,20,000 Land and Building 2,00,000 Gaurav 2,00,000 Investments 2,00,000 Sonu 1,00,000 Debtors 1,50,000 Creditors 1,40,000 Less: Provision for doubtful debts 10,000 Investment Fluctuation Fund 1,00,000 Stock 1,70,000 General Reserve 40,000 Cash at bank 30,000 Total 5,00,000 Total 5,00,000 On the above date, Anita retired from the firm and the remaining partners decided to carry on the business. It was agreed to revalue the assets and reassess the liabilities as follows: 1. Goodwill of the firm was valued at a, 3,00,000 and Anita's share of goodwill was adjusted in the capital account of the remaining partners, Gaurav and Sonu. 2. Land and Building was to be brought up to 120% of its book value. 3. Bad debts amounted to ,20,000. A provision for doubtful debts was to be maintained at 10% on debtors. 4. Market value of investments was ,1,10,000. 5. ,'2,00,000 was paid immediately by cheque to Anita out of the amount due and the balance was to be transferred to her loan account which was to be paid in two equal annual installments along with interest at 10% p.a. Prepare the Revaluation Account, Partners' Capital Accounts, and the Balance Sheet of the reconstituted firm on Anita's retirement. PTO