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055 Illustration 39. On 31st March, 2013 the Balance Sheet of M/s. Ram, Hari and Mohan sharing profits & losses as 2:3:2, stood as follows: Liabilities Amount Assets Amount Capital Accounts: Land & Building 10,00,000 Ram 10,00.000 Machinery 17,00,000 Hari 15,00,000 Closing Stock 5,00,000 Mohan 10.00.000 35,00.000 Sundry Debtors 6,00,000 Sundry Creditors 5,00,000 Cash & Bank Balance 2,00,000 40,00.000 40,00,000 On 31st March, 2013 Hari decided to retire from the firm and the remaining partners decided to carry on. It was agreed to revalue the Assets and Liabilities on that date on the following basis: (1) Land & Buildings be appreciated by 30%: (2) Machinery be depreciated by 20%; (3) Closing stock to be revalued at 4,50,000; (4) Provision for bad debts be made at 5%; (5) Old credit balances of Sundry Creditors 350,000 be written back; (6) Joint Life Policy of the partners surrendered and cash obtained 3,50,000; (7) Goodwill of the old firm be valued at 6,30,000 and Hari's Share of the Goodwill adjusted in the accounts of Ram and Mohan who share the profits and losses as 3:2. No goodwill being raised: (8) The total capital of the firm is to be the same as before retirement, Individual capitals be in their profit sharing ratio: (9) Amount due to Hari is to be settled on the following basis: 50% on retirement and the balance 50% within one year. Prepare Revaluation Account, Capital Accounts of Partners, Cash Account and Balance Sheet as on 1.4.2013 of M/s Ram & Mohan