We use partial fraction decomposition for the integrand \( \frac{5x}{(x + 1)(x^2 + 9)} \). Let $$ \frac{5x}{(x + 1)(x^2 + 9)} = \frac{A}{x + 1} + \frac{Bx + C}{x^2 + 9} $$ Multiplying both sides by \( (x + 1)(x^2 + 9) \), we get: $$ 5x = A(x^2 + 9) + (Bx + C)(x + 1) $$ $$ 5x = Ax^2 + 9A + Bx^2 + Bx + Cx + C $$ $$ 5x = (A + B)x^2 + (B + C)x + (9A + C) $$ Equating the coefficients of \( x^2, x, \) and the constant term, we get the following system of equations: $$ A + B = 0 \quad \cdots (1) $$ $$ B + C = 5 \quad \cdots (2) $$ $$ 9A + C = 0 \quad \cdots (3) $$ From equation (1), \( B = -A \). Substitute \( B = -A \) into equation (2): $$ -A + C = 5 \quad \cdots (4) $$ Now we have two equations with \( A \) and \( C \): $$ 9A + C = 0 \quad \cdots (3) $$ $$ -A + C = 5 \quad \cdots (4) $$ Subtract equation (4) from equation (3): $$ (9A + C) - (-A + C) = 0 - 5 $$ $$ 10A = -5 $$ $$ A = -\frac{1}{2} $$ Now, find \( B \) using \( B = -A \): $$ B = -(-\frac{1}{2}) = \frac{1}{2} $$ Find \( C \) using equation (4): $$ -(-\frac{1}{2}) + C = 5 $$ $$ \frac{1}{2} + C = 5 $$ $$ C = 5 - \frac{1}{2} = \frac{9}{2} $$ So, the partial fraction decomposition is: $$ \frac{5x}{(x + 1)(x^2 + 9)} = \frac{-\frac{1}{2}}{x + 1} + \frac{\frac{1}{2}x + \frac{9}{2}}{x^2 + 9} $$ $$ = -\frac{1}{2(x + 1)} + \frac{x + 9}{2(x^2 + 9)} $$ Now, integrate term by term: $$ \int \frac{5x}{(x + 1)(x^2 + 9)} dx = \int \left( -\frac{1}{2(x + 1)} + \frac{x}{2(x^2 + 9)} + \frac{9}{2(x^2 + 9)} \right) dx $$ $$ = -\frac{1}{2} \int \frac{1}{x + 1} dx + \frac{1}{2} \int \frac{x}{x^2 + 9} dx + \frac{9}{2} \int \frac{1}{x^2 + 9} dx $$ For the second integral, let \( u = x^2 + 9 \), then \( du = 2x dx \), so \( x dx = \frac{1}{2} du \). $$ \int \frac{x}{x^2 + 9} dx = \int \frac{1}{u} \cdot \frac{1}{2} du = \frac{1}{2} \ln |u| = \frac{1}{2} \ln (x^2 + 9) $$ For the third integral, use \( \int \frac{1}{x^2 + a^2} dx = \frac{1}{a} \arctan \left( \frac{x}{a} \right) + C \), with \( a = 3 \). $$ \int \frac{1}{x^2 + 9} dx = \frac{1}{3} \arctan \left( \frac{x}{3} \right) + C $$ Combining the results: $$ \int \frac{5x}{(x + 1)(x^2 + 9)} dx = -\frac{1}{2} \ln |x + 1| + \frac{1}{2} \cdot \frac{1}{2} \ln (x^2 + 9) + \frac{9}{2} \cdot \frac{1}{3} \arctan \left( \frac{x}{3} \right) + C' $$ $$ = -\frac{1}{2} \ln |x + 1| + \frac{1}{4} \ln (x^2 + 9) + \frac{3}{2} \arctan \left( \frac{x}{3} \right) + C $$
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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 |
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 |