A, B and C are partners in a firm sharing profits in the ratio of 3 : 2 : 1. On 1st April, 2019,their Balance Sheet is as follows:

On the above date, D is admitted on the following terms:
(i) D will bring RS.1,00,000 as his capital and will get 1/6th share in profits.
(ii) he will bring necessary amount for his share of goodwill premium. Goodwill of the firm was valued at RS.1,80,000.
(iii) The new profit-sharing ratio will be 2 : 2 : 1 :1.
(iv) A Bill Reveivable of RS.14,008 discounted with Bank was dishonoured, which is to be recorded in the books of account.
(v) Value of Stock, Furniture and Investments is reduced by 20% whereas the value of Land and Building and Plant and Machinery will be appreciated by 20% and 10% respectively.
Capital Accounts of the partners will be adjusted on the basis of D's capital through their Current Accounts.
Prepare Revaluation Account Partners' Currnet Accounts Capital Accounts and Balance Sheet.