The Balance Sheet of Ashish, Suresh and Lokesh who were sharing profits in the ratio of 5 : 3 : 2, is given below as on March 31, 2017.

Suresh retires on the above date and the following adjustments are agreed upon his retirement.
1. Stock was valued at Rs. 1,72,000.
2. Furniture and fittings were valued at Rs. 80,000.
3. An amount of Rs. 10,000 due from Mr. Deepak, a debtor, was doubtful and a provision for the same was required.
4. Goodwill of the firm was valued at Rs. 2,00,000 but it was decided not to show goodwill in the books of accounts.
5. Suresh was paid Rs. 40,000 immediately on retirement and the balance was transferred to his loan account.
6. Ashish and Lokesh were to share future profits in the ratio of 3:2. Prepare Revaluation Account, Capital Account and Balance Sheet of the reconstituted firm.