Q. A, B & C were partners in a firm sharing profits and losses in the ratio 5:3:2. Their balance sheet on 31 dec 10 was as follows:
 

Liabilities	Amount(Rs.)	Assets	(Rs.)
A's Capital :  30000 B's capital :   30000 C's Capital:  20000	80,000	Furniture	15,000
General reserve	8,000	Premises	26000
Creditors	14,000	Machinery	43,000
		Bank	18,000
	1,02,000		1,02,000

C died On 1-May-ll. The agreement between the executors of C and the partners Stated that: 
a) Premises are to be valued at Rs. 28,000. machinery at Rs. 40,000 
b) The share of the profit of C should be calculated on the basis of profit of 2010. Profit of 2010 was Rs. 15,000/
C) Interest on capital @ 10% 
Prepare revaluation account and capital account Of C.