Pl answer this

Pl answer this Jain and Gupta were partners sharing profits in the ratio of 3:2. Their Balance Sheet as at 31 't March 2008 was as follows : Liabilities Creditors Bills Payable Bank Overdraft Reserve Jain's Capital Gupta's Capital AMOUNT Assets 20,000 3,000 17,000 15,000 70,000 60,000 Cash Debtors 20500 Less Provision For Bad 300 Stock Plant Building Motor Vehicles Debts AMOUNT 14,800 20,200 20,000 70,000 20,000 They agreed to admit Mishra for 14th share from 1-4-2008 subject to the follovung items :- a. Mishra to bring in capital equal to 1/4th 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.