Explain briefly:
(a) PCR
(b) Restriction enzyme and DNA
(c) Chitinase
(a) PCR-Polymerase chain reaction(PCR)is a technique in molecular biology to amplify a gene or a piece of DNA to obtain its several copies. It is extensively used in the process of gene manipulation. The process involves in-vitro synthesis of sequences using a primer, a template strand, and a thermostable DNA polymerase enzyme obtained from a bacterium, called Thermous aquaticus. The enzyme utilizes building blocks dNTPs(deoxynucleotides)to extend the primer. In the first step, the double stranded DNA molecules are heated to a high temperature so that the two strands separate into a single stranded DNA molecule. This process is called denaturation. Then, this ssDNA molecule is used as a template strand for the synthesis of a new strand by the DNA polymerase enzyme and this process is called annealing, which results in the duplication of the original DNA molecule. This process is repeated over several cycles to obtain multiple copies of the rDNA fragment.

(b) Restriction enzyme are molecular scissors used in molecular biology for cutting DNA sequences from a specific site. It plays an important role in gene manipulation. The enzymes recognize a specific six-box pair sequence known as the recognition sequence and cut the sequence at a specific site. For example, the recognition site for enzyme ECORI is as follows:

Restriction enzyme are categorized into two types:
(i) Exonuclease-It is a type of restriction enzymes that removes the nucleotide from either 5 or 3 ends of the DNA molecule.
(ii) Endonuclease-It is a type of restriction enzyme that makes a cut within the DNA at a specific site. This enzyme acts as an important tool in genetic engineering. It is commonly used to make a cut in the sequence to obtain DNA fragments with sticky ends, which are later joined by enzyme DNA ligase.
(c) Chitinase-Chitinase is a class of enzymes used for the degradation of chitin, which forms a major component of the fungal cell wall. Therefore, to isolate the DNA enclosed within the cell membrane of the fungus, enzyme chitinase is used to break the cell for releasing its genetic material.
"There is widely spatial variation in different sectors of work participation in India." Evaluate the statement with suitable examples.
Alexia Limited invited applications for issuing 1,00,000 equity shares of ₹ 10 each at premium of ₹ 10 per share.
The amount was payable as follows:
Applications were received for 1,50,000 equity shares and allotment was made to the applicants as follows:
Category A: Applicants for 90,000 shares were allotted 70,000 shares.
Category B: Applicants for 60,000 shares were allotted 30,000 shares.
Excess money received on application was adjusted towards allotment and first and final call.
Shekhar, who had applied for 1200 shares failed to pay the first and final call. Shekhar belonged to category B.
Pass necessary journal entries for the above transactions in the books of Alexia Limited. Open calls in arrears and calls in advance account, wherever necessary.
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
| Particulars | Note No. | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| 1. Shareholders funds | |||
| (a) Share Capital | 12,00,000 | 10,00,000 | |
| (b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
| 2. Non-current liabilities | |||
| Long-term borrowings | 2 | 6,00,000 | 10,00,000 |
| 3. Current Liabilities | 5,00,000 | 1,00,000 | |
| (a) Trade Payables | 3 | 3,00,000 | 4,00,000 |
| (b) Short-term provisions | |||
| Total | 30,00,000 | 28,00,000 |
II. Assets :
| 1. Non-current Assets | |||
| (a) Property, Plant and Equipment and Intangible Assets | |||
| Property plant and equipment | 4 | 19,00,000 | 15,00,000 |
| (b) Non-current Investments | 3,00,000 | 4,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 4,50,000 | 3,50,000 | |
| (b) Trade Receivables | 2,50,000 | 4,50,000 | |
| (c) Cash and Cash Equivalents | 1,00,000 | 1,00,000 | |
| Total | 30,00,000 | 28,00,000 |
Notes to Accounts :
| Note | Particulars | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| No. | |||
| 1. | Reserves and Surplus i.e. Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
| 2. | Long-term borrowings | ||
| 10% Debentures | 6,00,000 | 10,00,000 | |
| 3. | Short-term provisions | ||
| Provision for tax | 3,00,000 | 4,00,000 | |
| 4. | Property plant and equipment | ||
| Plant and Machinery | 21,50,000 | 16,00,000 | |
| Less : Accumulated Depreciation | 2,50,000 | 1,00,000 | |
| 19,00,000 | 15,00,000 |
Additional Information :
Calculate :
Recombinant DNA technology is the process used for producing new genetic combinations by joining different genetic material (DNA) together and inserting them into host organisms from two different species or sources. These new combinations are of value to medicine, science, industry, and agriculture.
Step 1- Isolation of Genetic Material.
Step 2- Cutting the gene at the recognition sites.
Step 3- Amplifying the gene copies through Polymerase chain reaction ( PCR)
Step 4- Ligation of DNA Molecules.
Step 5- Insertion of Recombinant DNA into Host.