The Receipts and Payments Account of ABC Club for the year ended March 31, 2025 was as follows: (Figures are in '000) Receipts Amount ₹ Payments Amount ₹ Cash in hand 150 Ground man's Fee 1,125 Balance at Bank as per Pass Book: Moving Machine 2,250 - Deposit Account 3,345 Ground Rent 375 - Current Account 900 Cost of Teas 375 Bank Interest 45 Fares 600 Donations and Subscriptions 3,900 Printing & Office Expenses 420 Receipts from teas 450 Repairs to Equipment 750 Contribution to fares 150 Honorarium to Secretary and Treasurer of 2024 600 Sale of Equipment 120 Balance at Bank as per Pass Book: Net proceeds of Variety Entertainment 1,170 - Deposit Account 4,635 Donation for forthcoming Tournament 1,500 - Current Account 225 Total 11,730 - Cash in hand 375 Total 11,730 You are given the following additional information: (Figures are in '000) Particulars April 1, 2024 ₹ March 31,2025 ₹ Subscription due 225 150 Amount due for printing, etc. 150 120 Cheques unpresented being payment for repairs 450 390 Estimated value of machinery and equipment 1,200 2,625 Interest not yet entered in the Pass book 30 Bonus to Ground man outstanding 450 For the year ended March 31, 2025, the honorarium to the Secretary and Treasurer are to be increased by a total of ₹ 3,00,000. Prepare the Income and Expenditure Account and Balance Sheet for the period ending March 31, 2025.

A, B and C are partners sharing profits and losses in the ratio of 2: 2:1. Their Balance Sheet as on 31st March, 2024 is as follows: Liabilities Amount ₹ Assets Amount ₹ Trade Creditors 19,275 Land and Building 37,500 Outstanding Liabilities 2,250 Furniture 9,750 General Reserve 9,750 Closing Stock 17,625 Capital: Sundry Debtors 8,250 A 18,000 Cash and Bank balance 1,650 B 18,000 C 7,500 43,500 Total 74,775 Total 74,775 The partners have agreed to take D as a partner w.e.f. 1st April, 2024 on the following terms: D shall bring ₹7,500 towards his capital and required sum of goodwill. The value of stock should be increased by ₹3,750. Provision for bad and doubtful debts should be provided at 10% of the debtors. Furniture should be depreciated by 10%. The value of Land and Buildings should be enhanced by 20%. The value of the goodwill is fixed at ₹22,500. General Reserve will be transferred to the Partners' Capital Accounts. The new profit -sharing ratio of A, B, C and D shall be 5:5: 3:2. The outstanding liabilities include ₹ 1,500 due to R has been paid by A. Necessary entry was not made in the books. You are required to prepare: Revaluation A/c. Capital Accounts of the Partners. Balance sheet as at 1st of April, 2024.