Read the following passage and answer the questions that follow:
“Mosquitoes are drastically affecting human health in almost all developing tropical countries. Different species of mosquitoes cause fatal diseases, leading to loss of life or reduced productivity. Consequently, the health index of these countries suffers.”
(a) Name the form in which Plasmodium gains entry into (1) human body (2) the female {Anopheles} body.
(1) Sporozoite – The infective stage that enters the human body.
(2) Gametocytes – The stage that enters the mosquito during a blood meal.
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.