3. Alia and Fatia have always shared profits on a 2:1 ratio respectively. They admit Natalia as a partner as on 1 July 2020, who will contribute RM12,500 cash as capital. The partners decide to revalue their assets as n 30 June 2020. RM Alia and Fatia Statement of Financial Position as at 30 June 2020 RM Non-current Assets: Premises Equipment Total Non-current Assets Current Assets: Inventory 7,000 Bank 3,750 85,000 15,000 100,000 10,750 110,750 Capitals: Alia Fatia 65,000 45,750 110,750 Assets are to be revalued as follows: Premises, RM 135,000; Equipment, RM 7,500; and Inventory, RM5,750. Required: Prepare the new Statement of Financial Position after the admission of Natalia on 1 July 2020. (10) (Total : 10)