When parallel rays from a distant source fall on a spherical glass ball, they refract at the surface, and the rays converge to form an image. Since the ball is a sphere, the incident rays are refracted at both the entry and exit points, forming a real image on the other side of the ball. To find the position of the image, we can apply the formula for the refraction at a spherical surface: \[ \frac{1}{f} = \left( \frac{n - 1}{R} \right) \]
where:
\( f \) is the focal length of the spherical ball,
\( n = 1.5 \) is the refractive index of the glass,
\( R = 15 \, \text{cm} \) is the radius of the spherical ball.
Substitute the values: \[ \frac{1}{f} = \frac{1.5 - 1}{15} = \frac{0.5}{15} = \frac{1}{30} \] So, the focal length \( f = 30 \, \text{cm} \). The ray diagram for this setup is shown below:

The image is formed at a distance of 30 cm from the center of the ball. Therefore, the final image is formed 30 cm away from the center on the opposite side of the incident light. Since the source is far away, the rays converge at this point after refracting through the spherical ball.
Alexia Limited invited applications for issuing 1,00,000 equity shares of ₹ 10 each at premium of ₹ 10 per share.
The amount was payable as follows:
Applications were received for 1,50,000 equity shares and allotment was made to the applicants as follows:
Category A: Applicants for 90,000 shares were allotted 70,000 shares.
Category B: Applicants for 60,000 shares were allotted 30,000 shares.
Excess money received on application was adjusted towards allotment and first and final call.
Shekhar, who had applied for 1200 shares failed to pay the first and final call. Shekhar belonged to category B.
Pass necessary journal entries for the above transactions in the books of Alexia Limited. Open calls in arrears and calls in advance account, wherever necessary.