Q73.Rajesh and Ravi are partners sharing profits in the ratio of 3 : 2. Their Balance Sheet at 31st March, 2019 stood as:

BALANCE SHEET as at 31st March, 2019

Raman is admitted as a new partner introducing a capital of 16,000. The new profit-sharing ratio is decided as 5 : 3 : 2. Raman is unable to bring in any cash for goodwill. So, it is decided to value the goodwill on the basis of Raman's share in the profits and the capital contributed by him. Following revaluations are made:

1. Stock to decrease by 5%;
2. Provision for Doubtful Debts is to be 500; (c) Furniture to decrease by 10%;

(d) Building is valued at  40,000.

Show necessary Ledger Accounts and Balance Sheet of new firm.