| Categories of Reporting Area | As a percentage of total cultivable land (1950-51) | As a percentage of total cultivable land (2014-15) | Area (1950-51) | Area (2014-15) |
|---|---|---|---|---|
| Culturable waste land | 8.0 | 4.0 | 13.4 | 6.8 |
| Fallow other than current fallow | 6.1 | 3.6 | 10.2 | 6.2 |
| Current fallow | 3.7 | 4.9 | 6.2 | 8.4 |
| Net area sown | 41.7 | 45.5 | 70.0 | 78.4 |
| Total Cultivable Land | 59.5 | 58.0 | 100.00 | 100.00 |
Match List-I with List-II
| List-I (Agricultural Land use Category) | List-II (Characteristics) |
|---|---|
| (A) Culturable Waste Land | (II) Land which has been left uncultivated for more than five years. |
| (B) Current Fallow | (I) Land which has been left uncultivated for one or less than one agricultural year. |
| (C) Fallow other than Current Fallow | (IV) Land which has been left uncultivated for more than one year but less than five years. |
| (D) Net Sown Area | (III) Physical extent of land on which crops are sown and harvested. |
Choose the correct answer from the options given below:


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.