Teoh, Meng and Chen are partners sharing profits and losses equally. The business performs has the following Statement of Financial Position as at 31 December 2021.

Non current asset	Cost (RM)	Accumulated depreciation	Net book value
Furniture and fitting	203,000	-35,000	168,000
Motor vehicle	238,000	-79,450	158,550
Office equipment	73,500	-31,500	42,000
	514,500	-149,950	368,550
Current asset
Cash and bank	127,050
Debtors	168,000
Other receivables	134,400	429,450
Current liabilities
Accured expenses	25,900
Creditors	121,100	-147,000
Working capital			282,450
Net assets			651,000
Financed by:
Capital: Teoh			210,000
Meng			178,500
Chen			262,500
Total Capital			651,000

Teoh retired at 31 December 2021. The followings were the additional information:

 Furniture and fittings RM189,000

 Motor vehicle RM168,000

 Office equipment RM53,550

 Goodwill was determined at RM84,000.

 Teoh would take over the office equipment in part payment of the amount due to him, The balance will be settled in cash.

 Meng and Chen would pay RM105,000 and RM63,000 respectively to the business for additional capital

Required:

Prepare the ledger of revaluation account, bank account and capital accounts.