Question: 3 \( A \) and \( B \) are partners sharing protits in the ratio of \( A 5 / 10, B 3 / 10 \) and transfer to reserve 210 . Their balance sheer as at 31 st March, 2020 was as follows: representatives are cntitled to hisshatedigoodwill, based besides his capital and reserves, \( B \) 's legal three years, which were \( ₹ 10,300 ; ₹ 15,100 \) and \( ₹ 13,600 } \end{array} \) Assets were revalued as follows: Fixed Assets \( ₹ 1,20,000 \); ₹ 2,000 out of debtors are bad and a provision of \( 5 \% \) is to be made for bald debts and \( 2 \% \) for discount on debtors. Prepaid insurance is \( ₹ 490 \) and outstanding salaries ₹ 3,000 . There is an old typewriter not recorded in the books valued at \( ₹ 4,000 \). Prepare Revaluation \( A / c \) and \( B^{\prime} s A / c \) to be rendered to his legal representatives.
