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BALANCE SHEET OF P,Q and R as at Ist Anril onta On the above date Q retired. The followings were agreed: (i) Goodwill of the firm was valued at 12,00,000. (ii) Land was to be appreciated by 30% and Building was to be depreciated by 3,00,000. (iii) Value of furniture was to be reduced by 60,000. (iv) The liabilities for Workmen's Compensation Fund were determined at 1,40,000. (v) Amount payable to Q was transferred to his Loan Account. (vi) Capitals of P and R were to be adjusted in their new profit-sharing ratio. For this purpose Current Accounts of the partners will be opened. Prepare Revaluation Account, Partner's Capital Accounts and Balance Sheet of the new firm. (Foreign 2014)