Victor and Mary are in partnership sharing profits and losses in the ratio 2:1. Their statement of financial position as at 31st December 2005 was as follows: Plant at cost Fixtures Stock Debtors Bank 12,000 8,460 5,500 1,530 2,250 29,740 Capitals; Victor Mary 19,820 9,920 29740 From January 1st, they decided to change their profit and loss into the ratio of their capitals. Accompanying the change was a revaluation on the partnership assets as follows: Plant Sh18,000, fixtures Sh. 8,000 and stock Sh. 5,000. You are required to show the revaluation account and the statement of financial position as at January 1st 2006.