Following is the Balance sheet of Ashwani and Bharat on 1st January 2021:

liability:

Sundry creditors 76,000

Mrs. Ashwani's loan 10,000

Partner's capital

Ashwani 20,000

Bharat 20,000 40,000

Mrs. Bharat's loan 20,000

Investment fluctuation fund 2,000

Reserve fund 20,000

total = 168,000

asset:

Cash at Bank 17,000

Stock 10,000

Sundry Debtors -40,000

Less provision - (4,000) 36,000

Investments 20,000

Building 70,000

Goodwill 15,000

total = 168,000

The firm was dissolved and the following was agreed upon:

Ashwani promised to pay Mrs. Ashwanis loan and took away stock for OMR 8,000

Bharat took away half of the investments at 10% less.

Debtors realized for OMR 38,000

Creditors were paid off at less of OMR 380

Buildings realized for OMR 130,000

Goodwill OMR 12,000 and the remaining investments were sold at OMR 9,000

An old typewriter not recorded in the books was taken over by Bharat for OMR 600. Realization expenses amounted to OMR 2,000.

calculate the new profit sharing ratio and the sacrificing ratio and revaluation account.