A,B and C are partners sharing profits and losses in the ratio of 2:3:5. On 31st March, 2019, their Balance Sheet was:

They admit D into the partnership on the following terms:
(a) Machinery is to be depreciated by 15%.
(b) Stock is to be revalued atRs 48,000.
(c) It is found that the Creditors included a sum ofRs 12,000 which was not to be paid.
(d) Outstanding Rent isRs 1,900.
(e) D is to bring inRs 6,000 as goodwill and sufficient capital for 2/5th share.
(f) The partners decided to use 10% of the profits every year in providing drinking water in schools, where required.
Prepare Revaluation Account, Partners' Capital Accounts, Cash Account and Balance Sheet of the new firm.