Asia, Buthiana, and Samiya are partners in a firm, sharing profit in the ratio of 3: 2:1. Their Balance Sheet as on March 31, 2006 was as follows: Assets Amount (OMR.) 18,000 Debtors Stocks 14,000 Machinery 12,000 28,000 Building On the date of Balance Sheet Samiya retires from firm. It is agreed to adjust the value of assets as follows: (a) Provide a reserve of 5% on Sundry Debtors for Doubtful Debts. (b) Building to be revalued at OMR30,200. (c) Depreciate Machinery by 10%. What is the entry to record the provision for doubtful debts in the revaluation account? What is the entry to record the revalued amount of Building in the revaluation account? What is the entry to record the depreciation on Machinery in the revaluation account