Deepika and Rajshree are partners in a firm sharing profits and losses in the ratio of 3 : 2. On 31 st March, 2019 their Balance Sheet was:

On 1st April, 2019 the partners admit Anshu as partner on the following terms:
(a) The new profit-sharing ratio of Deepika, Rajshree and Anshu will be 5 : 3 : 2 respectively.
(b) Anshu shail bring in RS.32,000 as his capital.
(c) Anshu is unble to bring in any cash for his share of goodwill. Partners, therefore, decide to caluclate the goodwill on the basis of Anshu's share in the profits and the capital contribution made by her to the firm.
(d) Plant and Machinery is to be valued at RS.60,000. Stock at RS.40,000 and the Provision for Doubtful Debts is to be maintained at RS.4,000. Value of Land and Building has apperciated by 20%. Furniture has been depreciated by 10%.
(e) There is an additional liability of RS.8,000 being outstanding salary payable to employees of the firm. This liability is not included in the books of account of the reconstituted frim.
Prepare Revaluation Account, Partners Capital Accounts and Balance Sheet of Deepika, Rajshree and Anshu.