Pradeep and Dhanraj were partners in a firm sharing profits in the ratio of 3:1. Their Balance Sheet on 31st March, 2019 was:

They admitted Leander as a new partner on this date. New profit-sharing ratio is agreed as 3:2:3. Leander brings in proportionate capital after the following adjustments:
(a) Leander bringsRs 16,000 as his share of goodwill.
(b) Provision for Doubtful Debts is to be reduced byRs 2,000.
(c) There is an Old Printer valued atRs 2,400. It does not appear in the books of the firm. It is now to be recorded.
(d) Patents are valueless.
Prepare Revaluation Account, Capital Accounts and opening Balance Sheet of Pradeep, Dhanraj and Leander.