The following revaluations were made to the net assets of Tom, Harry and Jones at the retirement of Jones:

Plant & Machinery increased by $$5000$

Debtors decreased by $$1000$

Stock decreased by $$1000$

Property increased by $$15000$

Prior to the retirement of Jones profit and losses were shared equally amongst the partners and each partner had a capital balance of $$25,000.$

Required: Prepare the revaluation account and the capital accounts to effect the changes above.