X Y and Z were partners in a firm sharing profits in the ratio of 2 2 1 Their Balance Sheet as at 31...........

X, Y and Z were partners in a firm sharing profits in the ratio of 2 : 2 : 1. Their Balance Sheet as at 31st March, 2019 was:

Y retired on 1st April, 2019 on the following terms:

a Goodwill of the firm was valued at 70,000 and was not to appear in the books.

b Bad Debts amounted to 2,000 were to be written off.

c Patents were considered as valueless.

Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of X and Z after Y's retirement.