No Excel please

Q.2 The following was the balance sheet of A, B and C sharing profits and losses in the proportion of 5:3:2 Liabilities Amount(RO) Assets Amount(RO) Creditors 20,000 Cash at Bank 15,000 Bills Payable 8,000 Stock 25,000 General 10,000 Debtors 30,000 Reserves Furniture 8,000 Land Buildings and 60,000 Capital Accounts A 40,000 B 35,000 C 25,000 100,000 138,000 138,000 They Admit D into Partnership giving him 1/5th share of profits on the following terms: 1. That D brings in RO 25,000 as his Capital 2. Furniture be written down by 5% and Stock be depreciated by 10% 3. Provision of RO 21,00 be made for Outstanding expenses 4. Value of land and Building be appreciated by 20% 5. Goodwill already appears in the books at RO 20,000 Write the Necessary Journal Entries. Prepare Revaluation Account, Capital Accounts and Balance sheet of the firm as newly constituted