The HIV life cycle can be summarized as follows:
Entry and Integration: The virus enters the host body and attaches to CD4 receptors on helper T-cells. It injects its RNA and viral enzymes into the host cell.
Reverse Transcription: Viral RNA is converted into DNA by reverse transcriptase.
Integration: The viral DNA integrates into the host genome with the help of integrase enzyme.
Replication and Assembly: The host cell machinery is used to produce viral RNA and proteins. New viruses are assembled.
Release and Maturation: Newly formed viruses bud off from the host cell, ready to infect other cells. Over time, the number of helper T-cells decreases, leading to immune system failure (AIDS).
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.