Teoh, Meng and Chen are partners sharing profits and losses equally. The business performs has the following Stalent of Financial Position as at 31 December 2021. Non-current assets Furniture and fittings Motor vehicles Office equipment Accumulated Cost (RM) depreciation (RM) Net book value (RM) 203,000 (35,000) 168,000 238,000 (79,450) 158,550 73,500 (31,500) 42,000 514,500 (145,950) 368,550 Current assets Cash and bank Debtors Other receivables 127,050 168,000 134,400 429,450 Current liabilities Accrued expenses Creditors 25,900 121.100 (147,000) 282,450 651,000 Working capital Net assets Financed by: Capital -Teoh 210,000 -Meng -Chen Total capital 178,500 262,500 651,000 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