Pl answer this

Jain and Gupta were partners sharing profits in the ratio of 3:2. Their Balance Sheet as at 31^st March 2008 was as follows:

March 2008 was as follows:
 

Liabilities	AMOUNT	Assets	AMOUNT
Creditors Bills Payable Bank Overdraft Reserve Jain's Capital Gupta's Capital	20,000 3,000 17,000 15,000 70,000 60,000	Cash Debtors 20500 Less Provision For      Bad      Debts 300 Stock Plant Building Motor Vehicles	14,800 20,200 20,000 40,000 70,000 20,000
	1,85,000		1,85,000

They agreed to admit Mishra for $\frac{1}{4}$th share from 1-4-2008 subject to the following items :
a. Mishra to bring in capital equal to $\frac{1}{4}$th of the total capital of Jain and Gupta after all adjustment including premium for goodwill.
b. Building to be appreciated by 14,000 and stock to be depreciated by ₹6000
c. Provision for Bad debts on Debtors to be raised to ₹1000/-
d. A provision be made for 1800 for Outstanding legal charges
e. Mishra's share of goodwill / premium was calculated at ₹10,000 which is brought by him in ash.
Prepare Revaluation Account, Partner's Capital Account and the Balance Sheet of the new firm on Mishra's admission.