Sarthak and Vanshg are partners sharing profits in the ratio of 2:1 . Since both of them are specially abled sometimes they find it difficult to run the business on their own. Mansi, a common friend, decides to help them. Therefore, they admit her into partnership for 1/3rd share in profits. She bringsRs 60,000 for goodwill and proportionate capital. At the time of admission of Mansi, the Balance Sheet of Sarthak and Vansh was as under:

It was decided to :
(a) Reduce the value of Stock byRs 10,000.
(b) Plant is to be valued atRs 80,000.
(c) An amount ofRs 3,000 included in Creditors was not payable.
(d) Half of the Investments were taken over by Sarthak and remaining were valued atRs 25,000.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of reconstituted firm.