Following is the Balance Sheet of A and B as at 31st March, 2019 who are partnres in a firm sharing profits and losses in the ratio of 3 : 2 respectively:

C is admitted as a new partner on 1st April, 2019 on the following terme:
(i) Provision for doubtful debts is to be maintained at 5% on Debtors.
(ii)An outstanding bill for repairs RS.25,000 will be brought into books.
(iii) An unaccounted Accrued Income of RS.7,500 will be provided for.
(iv) A takes over the Investments at an agreed value of RS.30,000.
(v) Expenses on revaluation amounting ot RS.5,000 are paid by A.
(vi) Stock is revalued at RS.79,000.
(vii) New profit-sharing ratio of partners will be 4 : 3 : 2.
(viii) C will bring in RS.1,00,000 as his capital.
(ix) C is to pay an amount equal to his share in firm's goodwill valued at twice the average profit of the last three years which were RS.1,50,000, RS.1,30,000 and RS.1,25,000 respectively.
(x) Half of the amount of goodwill is to be withdrawn by A and B,
Prepare Revaluation Account, Partners' Capital and Current Accounts, and the Balance Sheet of the new firm.