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The Balance sheet of Asma, Ammar and Anas who are partners in a firm as on 31" December 2020 was as under: Assets Amount (RO) Liabilities Amount(RO) Equipment 80,000 Accrued Expenses 50.000 Land 180.000 Bank Loan 26.000 Sundry Debtors 58,000 Reserves fund 44,000 Inventory 46,000 Capital: Asma Ammar Anas 120.000 80.000 80.000 Cash Balance 36,000 400,000 400.000 On The date of Balance Sheet, Asma retired from the firm, and following adjustments were made: a Land is appreciated by 20%. b. Provision for bad debts is increase to 5% on debtors c. Equipment is depreciated by 10% 4. Bank Loan written off 6,000 e Goodwill of the firm is valued at RO 112,000. FRO 20,000 is paid to the retiring partner and the balance is paid in instalments. Pass the necessary Journal entries and Prepare Revaluation Account, Capital accounts of the Partners and Balance sheet of the New Firm after Asma's Retirement