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Fre 119 15% ? 2.92 Getti reparation of Balance Sheet to reconstituted firm. Adjust Capitals). The Balance Sheet of Q and R who share profits in of 3:1, s at 314 March 2010 was as follows: BALANCE SHEET Brows 23 as at 31.3.2010 IDES Assets Edit Ed Bills Payable Sundry Creditors General Reserve Investment Fluctuation Reserve Q's Capital Account R's Capital Account 20.000 21,000 4,000 5,000 30,000 16,200 1 Re Cash Debtors Bills Receivables Stock Tavestments Furniture and Fixtures Land and Buildings Goodwill Profit and Loss Nc Deferred Revenue Expenditure Share NEHI do Sen Expx 96,200 On 1.4.2010.5 was admitted into partnership on the following terms: - (a) Spuys Rs 10,000 as his capital for one ofth share, (6) S pay Rs 5,000 for goodwill. Hall of this sum is to be withdrawn by Q and (c) Stock and Fixtures he reduced by 107 (d) Provision for Doubtful Debts de created on Debtors and Bills receivables 5% respectively e The value of Land and Building be appreciated by Rs 10.000 Investments were to be reduced by Rs. 7.500 An item of Rs 250 included in Sundry Creditors is not likely to be claimed should be nice back 0 Capitals of O and R to be adjusted taking 5's capital, as the base Adjustment of capitals is to be made through cash Prepare Part Account Partners Capital Accounts and Balance Sheet SS SS