55. \( A, B \) and \( C \) are partners in a firm sharing profits and losses in the ratio of \( 3: 2: 1 . \) Their Balance Sheet as 31 st March, 2021 is: (a) Provision for Dowbtel Debts be raised by (b) Stock to be reduced by \( 1096 a m d F u m i t u r e b y \) (c) There is an outstanding clam of damages of \( 10 \% \) and Furniture by \( 5 \% \) (c) There is an outstanding claim of damages of ₹ 1,100 and it is to be provided for. (d) Creditors will be written back by ₹ 6,000 . (e) Goodwill of the firm is valued at ₹ 22,000 . (f) \( B \) is paid in full with the cash brought in by \( A \) and \( C \) in such a manner that proportion to their profit-sharing ratio and Cash in Hand remains at ₹ \( 10,000 . \) Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of A and C. (Foreign 2003, C-₹ 28,600; Capitals Rearranged: A-₹ 78,450; C-₹ 26,150; Cash brought by ACash withdrawn by C-₹ 2,450 ; Cash Balance-₹ 10,000 (i.e., ₹ \( 18,000+₹ 42,650-₹ 2,450 \) - \( ₹ 48 \) Balance Sheet Total- 1,4