You are a professional accountant working as an Accounts Officer of Oman Trading Company. Oman Trading Company a partnership firm specializing in the import and export of a wide range of goods, including electronics, textiles, and consumer goods. Now, they have reconstructed the partnership and the company asked you to prepare the necessary partnership accounts after reconstruction.

Required: Choose a reconstitution case and prepare the following partnership accounts:

A$.$ Journal Entries $(2$ Marks$)$

B$.$ Revaluation Account $(2$ Marks$)$

C$.$ Capital Accounts $(2$ Marks$)$

D$.$ Balance Sheet $(2$ Marks