Due to salt formation with AlCl\(_3\), aniline becomes a Lewis base, deactivating the benzene ring.
Step 1: Role of Lewis Acid Catalyst in Friedel-Crafts Reaction - Friedel-Crafts alkylation and acylation require a Lewis acid catalyst like AlCl\(_3\) to generate the electrophile.
Step 2: Interaction Between Aniline and AlCl\(_3\) - Aniline (\( \text{C}_6\text{H}_5\text{NH}_2 \)) has a lone pair on nitrogen, which interacts with AlCl\(_3\), forming a salt. \[ \text{C}_6\text{H}_5\text{NH}_2 + AlCl_3 \rightarrow [\text{C}_6\text{H}_5\text{NH}_2]^+ [AlCl_3]^- \] - This deactivates the benzene ring, making it less reactive toward electrophilic substitution.
Step 3: Conclusion Due to this salt formation, aniline does not undergo Friedel-Crafts reaction.
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.