Question:

Brine is used as a secondary refrigerant in:

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Brine helps freeze water into ice blocks — that’s why it’s used in ice plants!

Updated On: Jul 3, 2025

Domestic refrigerator
Ice plant
Window air conditioner
Freezer

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The Correct Option is B

Solution and Explanation

A secondary refrigerant is a fluid that transfers heat from the space being cooled to the primary refrigerant.
Brine is a common secondary refrigerant used because it remains liquid at low temperatures and carries heat efficiently.
In ice plants, brine circulates around ice cans to absorb heat and help form ice quickly and uniformly.
Domestic refrigerators and window air conditioners usually use direct expansion systems, not brine.
A freezer in a household setup does not typically use brine either.
So, brine as a secondary refrigerant is mainly used in industrial setups like ice plants.

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Questions Asked in CBSE CLASS XII exam

If $ \mathbf{a} $ and $ \mathbf{b} $ are position vectors of two points $ P $ and $ Q $ respectively, then find the position vector of a point $ R $ in $ QP $ produced such that \[ QR = \frac{3}{2} QP. \]
- CBSE CLASS XII - 2025
- Vectors
View Solution

Following is the extract of the Balance Sheet of Vikalp Ltd. as per Schedule-III, Part-I of Companies Act as at $31^{\text {st }}$ March, 2024 along with Notes to accounts:

Vikalp Ltd.

Balance Sheet as at $31^{\text {st }}$ March, 2024

Particulars	Note No.	$31-03-2024$ (₹)	$31-03-2023$ (₹)
I. Equity and Liabilities
(1) Shareholders Funds
(a) Share capital	1	59,60,000	50,00,000

‘Notes to accounts’ as at $31^{\text {st }}$ March, 2023:

Note	Particulars	$31-3-2023$ (₹)
No.
1.	Share Capital :
	Authorised capital
	9,00,000 equity shares of ₹ 10 each	90,00,000
	Issued capital :
	5,00,000 equity shares of ₹ 10 each	50,00,000
	Subscribed capital :
	Subscribed and fully paid up
	5,00,000 equity shares of ₹ 10 each	50,00,000
	Subscribed but not fully paid up	Nil
	50,00,000

‘Notes to accounts’ as at $31^{\text {st }}$ March, 2024:

Note	Particulars	$31-3-2024$ (₹)
No.
1.	Share Capital :
	Authorised capital
	9,00,000 equity shares of ₹ 10 each	90,00,000
	Issued capital :
	6,00,000 equity shares of ₹ 10 each	60,00,000
	Subscribed capital :
	Subscribed and fully paid up
	5,80,000 equity shares of ₹ 10 each	58,00,000
	Subscribed but not fully paid up
	20,000 equity shares of ₹ 10 each,
	fully called up	2,00,000
	Less : calls in arrears
	20,000 equity shares @ ₹ 2 per share	40,000
	59,60,000

The total face value of equity shares issued during the year 2023-2024 was :
The number of shares on which the called up amount was not received were :
On $1^{\text {st }}$ April, 2024 Vikalp Limited forfeited all the shares on which the called up amount was not received. On forfeiture, ‘Share Capital Account’ will be debited by :
On forfeiture, ‘Share Forfeiture Account’ will be credited with :
If all the forfeited shares are reissued at ₹ 8 per share fully paid up, the amount credited to ‘Capital Reserve A/c’ will be :
If the forfeited shares are reissued at the minimum permissible price, the amount credited to ‘Capital Reserve Account’ will be :

CBSE CLASS XII - 2025
Balance sheet statement

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PL Ltd. offered 90,000 equity shares of ₹ 10 each. Applications received = 82,000 shares. All money received except final call ₹ 2 per share on 2,000 shares allotted to Atishay. His shares were forfeited.
- CBSE CLASS XII - 2025
- Accounting for Share Capital
View Solution

Aryan and Adya were partners in a firm sharing profits and losses in the ratio of 3 : 1. Their Balance Sheet on 31st March, 2024 was as follows :

Balance Sheet (Before Dev's Admission)

Liabilities	Amount (₹)	Assets	Amount (₹)
Capital: Aryan	3,20,000	Machinery	3,90,000
Capital: Adya	2,40,000	Furniture	80,000
Workmen’s Compensation Reserve	20,000	Debtors	90,000
Bank Loan	60,000	Less: Provision for Doubtful Debts	(1,000)
Creditors	48,000	Net Debtors	89,000
		Stock	77,000
		Cash	32,000
		Profit and Loss A/c	20,000
Total	₹6,88,000	Total	₹6,88,000

Note:

Dev was admitted on 1st April 2024 for 1/5^th share in profits.
Adjustments on admission included:
- Revaluation of Machinery
- Provision for Doubtful Debts created
- Goodwill brought in cash
- A liability of ₹3,500 was not likely to arise and to be written back

CBSE CLASS XII - 2025
Admission of a Partner