Amit and Varun are partners with capital balances of Rs. 60,000 and Rs. 20,000, respectively. Profits and losses are divided in the ratio of 60:40. Amit and Varun decided to form a new partnership with Amit, who invested land valued at Rs. 15,000 for a 20% capital interest in the new partnership. Amit's cost of the land was Rs. 12,000. The partnership elected to use the bonus method to record the admission of Amit into the partnership. Amit's capital account should be credited for________.