Describe the term Kalpanaswaram.
Kalpanaswaram is an improvisational aspect of Carnatic music where the performer spontaneously creates sequences of swaras (musical notes) adhering to the rules of the raga and tala. It is typically performed after the main composition (kriti) to showcase the musician's creativity, knowledge, and mastery over melody and rhythm.
Key features of Kalpanaswaram include:
Kalpanaswaram is a vital and exciting feature of Carnatic concerts, offering an opportunity for creative exploration within strict classical frameworks.
Rupal, Shanu and Trisha were partners in a firm sharing profits and losses in the ratio of 4:3:1. Their Balance Sheet as at 31st March, 2024 was as follows: 
(i) Trisha's share of profit was entirely taken by Shanu.
(ii) Fixed assets were found to be undervalued by Rs 2,40,000.
(iii) Stock was revalued at Rs 2,00,000.
(iv) Goodwill of the firm was valued at Rs 8,00,000 on Trisha's retirement.
(v) The total capital of the new firm was fixed at Rs 16,00,000 which was adjusted according to the new profit sharing ratio of the partners. For this necessary cash was paid off or brought in by the partners as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.