(Retirement of a Partner) P, Q and R were partners sharing profits in the ratio 2:1:2. Their Balance Sheet on 31.3.2015 was as under: BALANCE SHEET AS AT 31.3.2015 Liabilities $ Assets $ Investment Fluctuation Reserve 5,000 Creditors 15,000 Debtors 25,000 P's Capital 15,000 Investments 15,000 Q's Capital 20,000 Machinery 35,000 R's Capital 20,000 75,000 75,000 Q retired on the same day, following terms were decided: (1) Goodwill of the firm is valued at $ 12,000 and Q's share of the same adjusted in the accounts of P and R who share future profits in the ratio of 2:1. (ii) Create provision @ 10% for doubtful debts and a liability of $ 2,850 is to be written off as no longer payable. (iii) Create provision for Discount on Debtors @10%. Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet After Q's retirement