Following in the Balance sheet of A and B who share profits in the ratio of 3-2 Balance Sheet of A and B as on April 1, 2020 Liabilities Amount (OMR) Assets Amount (OMR) Sundry creditors 20,000 Cash in hand 12.000 Capitals 70,000 Debtors 22.000 50,000 8 20.000 Stock 15,000 Furniture 20,000 20,000 Plant & Machinery 90,000 90,000 The value of plant and machinery is appreciated by 10% A provision for doubtful debts is to be created on sundry debtors at 5% b. 1. Pass the journal entry to record the appreciation of plant and machinery in Revaluation account 2. Pass the journal entry to record the provision for doubtful debts in Revaluation account, 3.The balance of revaluation account will be