A, B and C were partners in a firm sharing profits in the ratio of 3 : 2 : 1. On 31st March, 2015, their Balance Sheet was as follows:

On the above date, D was admitted as a new partner and it was decided that :
(i) The new profit-sharing ratio between A, B, C and D will be 2 : 2 : 1 :1.
(ii) Goodwill of the firm was valued at RS.90,000 and D brought his share of goodwill premium in cash.
(iii) The market value of investments was RS.24,000.
(iv) Machinery will be reduced to RS.20,000.
(v) A credior of RS.3,000 was not likely RS.29,000.
(vi) D will bring proportionate capital so as to give him 1/6th share in the profits of the firm.
Prepare Revaluation Account, Partner's Capital Accounts and the Balance Sheet of the reconstituted firm.