X, Y and Z were partners sharing profits and losses in the ratio of 3:2:1. They had capitals of Rs. 40000, 30000, and 20000 respectively. Z retires from the firm. On the date of retirement general reserve stood at 20000 and profit and loss account balances at Rs. 5000. The revaluation profit is 18000. Ascertain the amount to be transferred to Z’s loan account on his retirement.