Ganga, Yamuna are partners sharing profits and losses in 3:2 respectively. Their position on 31. 3. 2013. [10 Marks] Balance sheet as on 31.03.2013 Liabilities Amount Assets Amount Capital A/c Building 100000 Ganga 100000 Furniture 10000 Yamuna 75000 Stock 31000 Creditors 10000 Debtors 50000 Bills Payable 5000 Less: R.D.D. -1000 49000 General Reserve 15000 Bank 15000 205000 205000 On 1st April, 2013, they admitted Saraswati on the following terms: (1) Saraswati should bring in cash Rs. 1,00,000 as capital for 1/5 share in future profit and Rs. 25,000, as goodwill. (2) Building should be revalued for Rs. 1,25,000. (3) Depreciate Furniture at 12 1/2 % p.a. And stock at 10%. (4) R.D.D. should be maintained as it is. (5) The capital accounts of partners should be adjusted in their new profit sharing ratio through bank account. Prepare: (1) Profit and loss adjustment account. (2) Capital Acco