answer for this

Dear student







working note : 5)  total capital of the new firm =total adjusted capital of sunita and punita X reciprocal of total shares of sunita and                                                                                 punita
                                                                        = Rs (40,180 + 44,620) X $\frac{5}{4}$
                                                                          = rs 84,800 X $\frac{5}{4}$
                                                                            = rs 1,06,000
share of mita's  capital = rS 1,06,000 x $\frac{1}{5}$ 
                                    = RS 21,200
Out of Rs 21,200,  RS 6,000 is adjusted from bank loan anf he will bring remaining amount rs15,200 as capital in the form of cash.he bring rs 10,000 AS Goodwill in cash and Rs 15,200 as capital in the form of cash.
profit on revaluation is rs 2800 i.e (Rs 3000 - 200 ). may be not clear in the image.
amount of goodwill (share of mita) = RS 50,000 X 1/5 = Rs 10,000(may be not clear in the image)
cash balance (RS 15,200 + 10,000 + 30,000 - 5000) = rs 50,200
general reserve share of sunita is rs 6,000 and punita ' s share is rs 4,000.
Regards