Radha, Sheela and Meena were in partnership sharing profits and losses in the proportion of `3:2:1`. On April 1, 2017, Sheela retires from the firm. On that date, their Balance Sheet was as follows:

The terms were:
a) Goodwill of the firm was valued at Rs. 13,500.
b) Expenses owing to be brought down to Rs. 3,750.
c) Machinery and Loose Tools are to be valued at 10% less than their book value.
d) Factory premises are to be revalued at Rs. 24,300.
Prepare:
1. Revaluation account
2. Partner’s capital accounts and
3. Balance sheet of the firm after retirement of Sheela.