X. Y and Z were partners in a firm sharing profits and losses in the ratio of 5: 3:2. their Balance Sheet as at 31 March, 2020 was as follows: Liabilities Creditors Bills Payable Profit and Loss Account Provision for Legal Claims Capitals: X Y Z Balance Sheet of X, Y and Z as at 31 March, 2020 1,20,000 97,000 71,000 Amount () 66,500 Land 10,000 22,500 57,500 Assets Furniture Stock Debtors Less: Provision for Doubtful Debts Patents Bank 20.000 Amogat 3,00,000 10,000 20,000 45,000 2,88,000 4,44,500 On the above data, Z retired. The terms of retirement were: (i) Goodwill of the firm was valued at 80,000. (ii) Land will be appreciated by 10% and furniture will be depreciated by 5%. (iii) Provision for legal claims will be made at 61,000. (iv) 90,000 from Z's capital account will be transferred to his Loan Account and the balance will be past to him by cheque. Prepare Revaluation Account and Partners' Capital Accounts. (CBSE C