X,Y and Z were in partnership sharing profits in proportion to their capitals. Their Balance Sheet as on 31st March, 2018 was as follows:

On the above date, Y retired owing to ill health. The following adjustments were agreed upon for calculation of amount due to Y.
a) Provision for Doubtful Debts to be increased to 10% of Debtors.
b) Goodwill of the firm be valued at ₹ 36,000 and be adjusted into the Capital Accounts of X and Z, who will share profits in future in the ratio of 3:1.
c) Included in the value of Sundry Creditors was ₹ 2,500 for an outstanding legal claim, which will not arise.
d) X and Z also decided that the total capital of the new firm will be ₹ 1,20,000 in their profit sharing ratio. Actual cash to be brought in or to be paid off as the case may be.
e) Y to be paid ₹ 9,000 immediately and balance to be transferred to his Loan Account.
Prepare Revaluation Account, Partner’s Capital Accounts and Balance Sheet of the new firm after Y’s retirement.