The Balance Sheet of Abdullah, Suhail & Rahman, as on December $31,2021,$ is given below. They are sharing profits in the ratio $5$:$3$:$2$ Balance Sheet as on $31$st December $2021$ Amount $($OMR$)$ Amount $($OMR$)$ Particulars $80,000$ Particulars Land $76,000$ Capital Building $93,000$ Abdullah $144,000$ Plant & Machinery Suhail $15,40083,000$ Furniture $37,000$ Rahman $69,000$ Stock $34,40036,000$ Reserve Fund Sundry Debtors $24,20024,800$ Sundry Creditors Cash in Hand $3,200360,000$ Outstanding expenses $360,000$ Suhail retires on March $31,2022,$ date and the following adjustments are agreed upon his retirement. $1.$ Stock was valued at OMR $34,400.2.$ Furniture and fittings were valued at OMR $16,000.3.$ Profit share of Suhail till the date of his retirement is to be calculated based on firm's last year profit which is OMR $40,000,4.$ An amount of OMR $2,000$ due from a debtor was doubtful and a provision for the same was required. $5.$ Suhail was paid OMR $8,000$ immediately on retirement and the balance was transferred to his loan account. $6.$ Abdullah and Rahman were to share future profits in the ratio of $3$:$2.$ Required: Prepare Revaluation Account, Capital Account and Balance Sheet of the reconstituted firm