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 assets Cost (RM) 203,000 Furniture and fittings Motor vehicles Office equipment Current assets Cash and bank Debtors Other receivables Current liabilities Accrued expenses Creditors Working capital Net assets Financed by: Capital -Teoh . -Meng -Chen 238,000 73,500 514,500 127,050 168,000 134,400 25,900 121,100 Accumulated depreciation (RM) (35,000) (79,450) (31,500) (145,950) 429,450 (147,000) Net book value (RM) 168,000 158,550 42,000 368,550 Total capital 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. 282,450 651,000 210,000 178,500 262,500 651,000 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