Following is the Balance Sheet of Abha and Binay as at 31st March, 2014:

Chitra was admitted as a partner for 1/4th share in the profits of the firm. It was decided that:
(a) Bad Debts amounted toRs 1,500 will be written off.
(b) Stock worthRs 8,000 was taken over by Abha and Binay at Book Value in their profit-sharing ratio The remaining stock was valued atRs 2,500.
(c) Plant and Machinery and Goodwill were valued atRs 32,000 andRs 20,000 respectively.
(d) Chitra brought her share of Goodwill in cash.
(e) Chitra will bring proportionate capital and the capitals of Abha and Binay will be adjusted in their profit-sharing ratio by bringing in or paying off cash as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.