The Balance sheet of Wijdan and Reem who shared profits and losses in the ratio of 3:2 was as follows on the 1ih of January 2021 . On this date Buthaina was admitted as a partuer os the following conditions: - He was to get 4/15 share of pqofit - He had to birina in OMR 30.000 as capital - He would pay cash for goodwill which would be based on 21/2 yearn purchase of the profits of the past four years which was OMR 15,000 , OMR 14.3000 : OMR 20.000 a OMR 17,000 - W and R would withdraw half the goodwill prentium brought in by B. - The assess would be revalued as: Sundry debors at the book value less a provision of 5N, stock at OMR, 20,000; Plant \& Machinery ar OMR 40,000 and Patents at OMRR 12,000 - Liabilities were valued at OMR 23,000, one bill for goods purchased having been oanithed from the books Prepare all the necesiary accounts E calculate the new profit sharing ratio and the sacrificing ratio