In the poem, the poet talks about the shadows, representing the ups and downs in a relationship based on love. The shadow expresses a bonding between two people, which deepens over time and is tested gradually, blossoming into a beautiful relationship. The length of the shadow portrays maturity in love. As depicted in the poem, the shortest span of the shadow is at noon, expressing complete understanding between two people.
houres shadowes Sunne noone clearnesse behinde |
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.