(i) Impedance is minimum:
The total impedance \( Z_{\text{total}} \) of a series LCR circuit is given by: \[ Z_{\text{total}} = \sqrt{R^2 + \left(X_C - X_L \right)^2} \] where:
\( R \) is the resistance,
\( X_C = \frac{1}{\omega C} \) is the capacitive reactance,
\( X_L = \omega L \) is the inductive reactance,
\( \omega = 2\pi f \) is the angular frequency.
For impedance to be minimum, the capacitive reactance \( X_C \) and inductive reactance \( X_L \) must cancel each other out. This occurs when:
\[ X_C = X_L \] Thus, the condition for minimum impedance is when:
\[ \frac{1}{\omega C} = \omega L \quad \Rightarrow \quad \omega^2 = \frac{1}{LC} \] or \[ \omega = \frac{1}{\sqrt{LC}} \] At this frequency, the impedance becomes:
\[ Z_{\text{total}} = R \] Hence, the impedance is minimum at the resonant frequency \( f_0 = \frac{1}{2\pi\sqrt{LC}} \).
(ii) Wattless current flows in the circuit:
For wattless current, the power consumed in the AC circuit is zero. The average power \( P \) in an AC circuit over a cycle is given by:
\[ P = VI \cos \phi \] where \( \phi \) is the phase difference between the voltage and current. For wattless current, \( P = 0 \), which occurs when: \[ \cos \phi = 0 \] Since \( V \neq 0 \) and \( I \neq 0 \), we must have: \[ \phi = \frac{\pi}{2} \] Thus, wattless current flows when the phase difference between the voltage and current is \( \frac{\pi}{2} \), which happens at resonance when \( X_C = X_L \).
Correct Answer:}
For impedance to be minimum: \( X_C = X_L \).
For wattless current to flow: \( \phi = \frac{\pi}{2} \), which occurs at resonance.
Manav and Namit were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March 2024 was as follows:
Liabilities | Assets | ||
---|---|---|---|
Capitals: | Machinery | ₹8,00,000 | |
Manav | ₹4,00,000 | Investments | ₹5,00,000 |
Namit | ₹6,00,000 | Debtors | ₹12,00,000 |
Bank Overdraft | ₹9,00,000 | Stock | ₹3,00,000 |
Creditors | ₹10,00,000 | Cash in Hand | ₹1,00,000 |
Total | ₹29,00,000 | Total | ₹29,00,000 |
The firm was dissolved on the above date and the following transactions took place:
[(i)] Stock was given to creditors in full settlement of their account.
[(ii)] Investments were taken over by Manav at 120% of book value.
[(iii)] Bad debts amounted to ₹ 2,00,000.
[(iv)] Machinery was realised at 50% discount.
[(v)] Realisation expenses amounted to ₹ 1,00,000 which were paid by Namit.
Prepare Realisation Account.