Following information use in Question NO.5& 6 The firm M/s. Marwa LLC runs by partners A, B and C and sharing profits in the ratio of 6:4:2 with their capitals of OMR 66,000, OMR 44,000 and OMR 33,000 respectively as on 31.3.2020. The firm accumulated its General reserve is OMR 55,000 Name of Accounts OMR Name of Accounts OMR Cash 49,500 Bank Loan 44,000 Sundry Debtors 77,000 Bonds 55,000 Stock 27,500 Bills Payable 88,000 Machinery 44,000 Sundry Creditors 110,000 Land 77,000 Bank Overdraft 27,500 Furniture 27,500 Plant 66,000 Premises 44,000 Profit & Loss A/C 27,500 Bill Receivable 27,500 Building 110,000 Further they decided to admit Dinto the partnership for 1/5 of the future profits with the terms that D shall bring in a capital of OMR 55,000 on 1.4.2020. Goodwill of the firm is to be valued at OMR 44,000. The assets of the firm like Machinery, Land, Buildings and Plant to be appreciated by 10%. The value of Sundry Debtors to be reduced by charging Provision for Doubtful Debts @5% and the assets Stock, Furniture, Premises are to be depreciated by 5%. The Discount is received against the value of Sundry Creditors @ 2.5%, Provision for outstanding liability is to be created at OMR 4,400 and Bank Loan is to be maintained Q5. Journalize the above transactions with narrations and prepare the Revaluation Account. Give your comment with reasons about the values which are debited and credited in the Revaluation Account (2+2+1 = 5 Marks) Q6. Prepare Partners' Capital Accounts and Balance Sheet of the reconstituted partnership firm. Give your views about the changes in the balance sheet after reconstitution. (2+2+1 = 5 Marks)