Qadir and Rishab are partners sharing profits in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2016 is given below :

Qadir and Rishab decides to admit Sapna as a new partner from 1st April, 2016. Their new profit sharing ratio was 3 : 2 : 5. Sapna brought inRs.6,00,000 as her capital and her share of goodwill premium in cash. (a) Sapna’s share of goodwill premium was valued atRs.30,000. (b) Plant and Machinery be valued at 125%. (c) Creditors were unrecorded to the extent ofRs.30,000. (d) Claim on account of workmen compensation wasRs.40,000. Prepare Revaluation A/c., Partners’ Capital Accounts and the Balance Sheet of the reconstituted firm.