Step 1: Reflexivity
For \( a \in \mathbb{R} \): \[ a - a + \sqrt{2} = \sqrt{2} { is irrational.} \] Thus, \( (a, a) \in S \), and \( S \) is reflexive.
Step 2: Symmetry
Let \( (a, b) \in S \), so: \[ a - b + \sqrt{2} { is irrational.} \] Now, check if \( (b, a) \in S \): \[ b - a + \sqrt{2} { may or may not be irrational.} \] For example: \[ a = \sqrt{2}, \, b = 1 \implies a - b + \sqrt{2} = \sqrt{2} - 1 + \sqrt{2} = 2\sqrt{2} - 1 { (irrational), but } \] \[ b - a + \sqrt{2} = 1 - \sqrt{2} + \sqrt{2} = 1 { (rational).} \] Thus, \( S \) is not symmetric.
Step 3: Transitivity
Let \( (a, b) \in S \) and \( (b, c) \in S \), so: \[ a - b + \sqrt{2} { is irrational, and } b - c + \sqrt{2} { is irrational.} \] Check if \( (a, c) \in S \): \[ a - c + \sqrt{2} = (a - b + \sqrt{2}) + (b - c + \sqrt{2}) - \sqrt{2} { may or may not be irrational.} \] For example: \[ a = 1, b = \sqrt{3}, c = \sqrt{3} - \sqrt{2} \implies a - c + \sqrt{2} = 1 - (\sqrt{3} - \sqrt{2}) + \sqrt{2} = 1 - \sqrt{3} + 2\sqrt{2}. \] This is irrational, but a counterexample exists for other values. Thus, \( S \) is not transitive.
Step 4: Final conclusion
The relation \( S \) is reflexive but neither symmetric nor transitive.

Rishika and Shivika were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2024 stood as follows:
Balance Sheet of Rishika and Shivika as at 31st March, 2024
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Capitals: | Equipment | 45,00,000 | |
| Rishika – ₹30,00,000 Shivika – ₹20,00,000 | 50,00,000 | Investments | 5,00,000 |
| Shivika’s Husband’s Loan | 5,00,000 | Debtors | 35,00,000 |
| Creditors | 40,00,000 | Stock | 8,00,000 |
| Cash at Bank | 2,00,000 | ||
| Total | 95,00,000 | Total | 95,00,000 |
The firm was dissolved on the above date and the following transactions took place:
(i) Equipements were given to creditors in full settlement of their account.
(ii) Investments were sold at a profit of 20% on its book value.
(iii) Full amount was collected from debtors.
(iv) Stock was taken over by Rishika at 50% discount.
(v) Actual expenses of realisation amounted to ₹ 2,00,000 which were paid by the firm. Prepare Realisation Account.