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 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, 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 1/1/2 after the admission of Tom