Read the following source carefully and answer the questions that follow:
A warning for Europe
Bernier warned that if European kings followed the Mughal model: Their kingdoms would be very far from being well-cultivated and peopled, so well built, so rich, so polite and flourishing as we see them. Our kings are otherwise rich and powerful; and we must avow that they are much better and more royally served. They would soon be kings of deserts and solitudes, of beggars and barbarians, such as those are whom I have been representing. (the Mughals)
.... We should find the great Cities and the great Burroughs (boroughs) rendered un- inhabitable because of ill air, and to fall to ruine (ruin) without anybody's (anybody) taking care of repairing them; the hillocks abandon’s, and the fields overspread with bushes, or fill’d with pestilential marishes (marshes), as hath been already intimated.
One of the most prominent contributions of François Bernier, a French physician and traveller, was his detailed account of Mughal India titled ”Travels in the Mughal Empire”.
His writings provide valuable insights into the Mughal court, administration, social structure, and economic conditions during the reign of Emperor Aurangzeb.
Bernier drew a sharp contrast between the prosperity of European kingdoms and the perceived decay of Mughal territories. He claimed that while European cities were well-built, clean, and maintained by civic authorities, Mughal cities lacked public welfare, urban planning, and maintenance.
According to him:
Bernier was highly critical of the socio-economic conditions under Mughal rule. He believed that the absence of private property and a feudal-like system led to widespread poverty and inefficiency.
Key observations included:
Thus, Bernier viewed the Mughal socio-economic structure as exploitative and detrimental to long-term growth and public welfare.
Simar, Tanvi, and Umara were partners in a firm sharing profits and losses in the ratio of 5 : 6 : 9. On 31st March, 2024, their Balance Sheet was as follows:
| Liabilities | Amount (₹) | Assets | Amount (₹) |
| Capitals: | Fixed Assets | 25,00,000 | |
| Simar | 13,00,000 | Stock | 10,00,000 |
| Tanvi | 12,00,000 | Debtors | 8,00,000 |
| Umara | 14,00,000 | Cash | 7,00,000 |
| General Reserve | 7,00,000 | Profit and Loss A/c | 2,00,000 |
| Trade Payables | 6,00,000 | ||
| Total | 52,00,000 | Total | 52,00,000 |
Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
Simar, Tanvi and Umara were partners in a firm sharing profits and losses in the ratio of 5:6:9. On 31st March, 2024 their Balance Sheet was as follows:

Umara died on 30th June, 2024. The partnership deed provided for the following on the death of a partner:
| S. No. | Particulars | Amount (in ₹ crore) |
|---|---|---|
| (i) | Operating Surplus | 3,740 |
| (ii) | Increase in unsold stock | 600 |
| (iii) | Sales | 10,625 |
| (iv) | Purchase of raw materials | 2,625 |
| (v) | Consumption of fixed capital | 500 |
| (vi) | Subsidies | 400 |
| (vii) | Indirect taxes | 1,200 |