Following is the Balance Sheet of Subash and Asha as at 31st March, 2019 sharing profits in the ratio of 3 : 2,

They admit Tanya as a partner on 1st April, 2019 for 1/6th share in the profits. It was decided that:
(i) Value of Land and Building be increased by RS.3,000.
(ii) Value of Stock be increased by 2,500.
(iii) Provision for Doubtful Debts be increased by RS.1,500.
(iv) A Bill of Exchange of RS.10,000 which was previously discounted with the banker, was dishonoured on 31st March, 2019 but no entry has been passed for dishonour.
(v) Liability against Workmen Compensation Reserve was determined at RS.20,000.
(vi) Tanya brought in as her share of goodwill RS.10,000 by cheque.
(vii) Tanya was to bring in further cheque of RS.15,000 as her capital.
Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of the new firm.