The following is the Balance Sheet of Tahani and Alaa sharing profit and losses in the ratio of 2 : 1.

Assets	Amount	Amount
	(OMR)	(OMR)
Cash		12,000
Sundry Debtors		60,000
Stock		12,000
Furniture		6,000
Building		20,000
Total		1,10,000
Liabilities	Amount	Amount
	(OMR)	(OMR)
Capitals:
Tahani	50,000
Alaa	40,000	90,000
Sundry creditors		20,000
Total		1,10,000

They agreed to admit Sunita into partnership on the following terms:

(i) Suhaila to pay OMR 9,000 as Goodwill.

(ii) Suhaila bring OMR 11,000 as her Capital for 1/4 share of profit in the business.

(iii) Building and furniture to be depreciated at 5%. Stock is reduced by OMR 1,600 and create provision for Bad Debt OMR1,300.

Prepare Revaluation Account, Partners Capital Account and Balance Sheet of the reconstituted firm on Suhailas Admission.