Rahul and Varun are equal partners in a business. On 31st March, 2018, Rahul retires from firm. When he retires, accounts stood as follow: Rahul's Capital Account ₹16000 Varun's Capital Account ₹14000 Rahul's Current Account (Cr.) ₹1800 Varun's Current Account (Cr.) ₹1600 It is agreed that assets and liabilities appearing in the books should be revalued. Revaluation is made with the following results. (1) The book value of machinery is reduced by ₹1,000. (ii) The reserve for bad debts is found to be excessive by *400. (iii) The value of stock is reduced by * 700. (iv) The sundry creditors are increased by 1,340. (v) Patents (book value 600) are held to be of no value. Show Revaluation Account and Partners' Capital Accounts as they would appear after the revaluation but before Rahul's share is paid out to him.​