Step 1: Huygens' Principle. Huygens' principle states that every point on a wavefront acts as a source of secondary wavelets. The new wavefront is the envelope of these secondary wavelets.
Step 2: Refraction at a Plane Interface. Consider a light wave traveling from medium 1 (with refractive index \( n_1 \)) to medium 2 (with refractive index \( n_2 \)) at a plane interface. The wavefront is incident at an angle \( \theta_1 \) to the normal. According to Huygens' principle, the wavelets at the interface are in the directions of the refracted ray.
Step 3: Derivation of Snell's Law. Let the velocity of light in medium 1 be \( v_1 \) and in medium 2 be \( v_2 \). The angle of incidence is \( \theta_1 \) and the angle of refraction is \( \theta_2 \). From the geometry of the wavefronts and the relationship between the velocities and refractive indices, we get: \[ \frac{\sin \theta_1}{\sin \theta_2} = \frac{v_1}{v_2} = \frac{n_2}{n_1} \] This is Snell's law, which describes the relationship between the angles of incidence and refraction.
Preet and Saral were partners sharing profits and losses in the ratio of 3:2. On 31st March, 2024 they decided to change their profit sharing ratio to 1:1. On the date of reconstitution goodwill of the firm was valued at Rs 1,00,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be: