The partner B retires from the business subject to the following revaluation
A. To appreciate the stock valu by Rs. 5000
B. Land and bulding appreciate by Rs. 22000
C. Provide 2% reserve on debtors
D. There was an an understand investment of Rs. 5500
E. A goodwill is creater for Rs 50000 and shound not be show in new balance sheet
Preper revaluction account , capital acount and the balance sheet after the above adjustments