Dan and Job are in partnership and share profit and losses in the ratio 4:6 respectively. On 31/12/22, the balance sheet of Dan and Job partnership was as follows: Balance sheet as at 31/12/22 Sh. Sh. Building 70,000 Capital Dan 58,000 Lorry 45,000 Capital Job 50,000 Photocopy 35,000 Debtors 30,000 Loan 120,000 Stock 27,000 Unpaid insurance 34,000 Cash 55,000 262,000 262,000 On 1/1/23, they admitted Tom as their partner on the following conditions: i. Tom was to bring in shs.40,000 cash as capital. ii.The profit and loss sharing ratios would be 4:5:3 for Tom, Job and Dan respectively. iii.It was agreed to revalue certain assets before admitting Tom as under, shs. Building 105,000 Photocopy 28,500 Stock 35,000 iv.Goodwill of shs.44,000 was created before the admission of Tom. The goodwill will not be shown in the balance sheet. Required : Make the appropriate ledger entries and then prepare the balance sheet as at 1/1/23 after the admission of Tom