C V and B are partners sharing profits in the ratio of 2 is to 3 is to 5 on 31st March 2021 the balance sheet of the farm showed investment of investment fluctuation reserve 45000 machinery at Tulasi stock at 80008 is at some value field I on 12 may 2021 and Goodwill of the firm is valued at 350000 market value of investment is 550000 machinery is revalued at 144008 provision is made for doubtful debts at the rate 5% stock was undervalued by 25000 rupees share in loss of a loss and evolution was a mounted 15000 prepare revaluation account of the form on the depth of sea