X and Y are partners in a firm sharing profits in the ratio $3$:$2.$ They admit Z as a partner and decide the new profit sharing ratio as $5$:$32.$ Their Balance Sheet is as under before admission of Z: Liabilities Amt. $($ Rs$.)$ Assets Creditors $33,000$ General Reserve $10,000$ Capital A$/$c: X $60,000$ AND $40\mathrm{.}000$ Office. $($Rs$.)4,00032,000$ For D D $1,00031,00032,000$ Furniture $20,000$ Plant & Machinery $56,0001,43,000$ ROHAN $($ii$)$ Z is unable to bring his share of goodwill in cash, it is$,$ therefore, decided to compute goodwill on the basis of Z$\text{'}$s share in profit and capital contributed by KHANDELWAL $31.$ Other terms agreed were $(0)$ Z will bring Rs$.40,000$ as his capital. $($i$)$ A Bill Receivables for Rs$.8,000$ discounted from bank was dishonoured on this date, $($vi$)$ Rent outstanding Rs$.9,400$ remained unrecorded. remains unrecorded Amount due from a debtor was written off Rs$.12,000$ last year. He paid $2/3$d amount in full settlement of his account. Plant and Machinery is valued at Rs$.60,000$ and stock at Rs$.35,000.$ However, provision for doubtful debt be maintained at $4\%$ on debtors and furniture be depreciated by $10\%.$ Prepare Revaluation Account, Partner's Capital Accounts and the Balance Sheet of the new firm.