Charu and Harsha were partners in a firm sharing profits in the ratio of 3 : 2. On 1st April, 2014, their Balance Sheet was as follows:

On the above date Vaishali was admitted for 1/4th share in the profits of the on the following terms:
(i) Vaishali will bring RS.20,000 for her capital and RS.4,000 for her share of goodwill premium.
(ii) All debtors were considered good.
(iii) The market volue of investments was RS.15,000.
(iv) There was a liability of RS.6,000 for Workmen Compensation.
(v) Capital Accounts of Charu and Harsha are to be adjusted on the basis of Vaishali's capital by opening Current Accounts.
Prepare Revaluation Account and Partners' Capital Accounts.