| S. No. | Country’s Name | HDI Value (2021) |
|---|---|---|
| 1 | Israel | 0.919 |
| 2 | Mexico | 0.758 |
| 3 | Switzerland | 0.962 |
| 4 | Singapore | 0.939 |
| 5 | Cuba | 0.764 |
| 6 | Austria | 0.916 |
| 7 | Germany | 0.942 |
| 8 | Chile | 0.855 |
| List-I (Bronfenbrenner's Environmental Systems) | List-II (Descriptions) |
|---|---|
| A. Chronosystem | I. Consists of the setting in which the individual lives, including the person's family, peers, school, and neighborhood |
| B. Exosystem | II. Consists of the patterning of environmental events and transitions over the life course |
| C. Macrosystem | III. Consists of links between a social setting in which the individual does not have an active role and the individual's immediate context |
| D. Microsystem | IV. Consists of the culture in which individuals live |
| Column I (Pillars of Human Development) | Column II (Characteristics) |
|---|---|
| a. Equity | iv. Equal access of opportunities for everyone |
| b. Sustainability | iii. Each generation must ensure the availability of choices and opportunities to its future generations |
| c. Productivity | i. Providing better health facilities to everyone |
| d. Empowerment | ii. Good governance and people-oriented policies |

Rishika and Shivika were partners in a firm sharing profits and losses in the ratio of 3 : 2. Their Balance Sheet as at 31st March, 2024 stood as follows:
Balance Sheet of Rishika and Shivika as at 31st March, 2024
| Liabilities | Amount (₹) | Assets | Amount (₹) |
|---|---|---|---|
| Capitals: | Equipment | 45,00,000 | |
| Rishika – ₹30,00,000 Shivika – ₹20,00,000 | 50,00,000 | Investments | 5,00,000 |
| Shivika’s Husband’s Loan | 5,00,000 | Debtors | 35,00,000 |
| Creditors | 40,00,000 | Stock | 8,00,000 |
| Cash at Bank | 2,00,000 | ||
| Total | 95,00,000 | Total | 95,00,000 |
The firm was dissolved on the above date and the following transactions took place:
(i) Equipements were given to creditors in full settlement of their account.
(ii) Investments were sold at a profit of 20% on its book value.
(iii) Full amount was collected from debtors.
(iv) Stock was taken over by Rishika at 50% discount.
(v) Actual expenses of realisation amounted to ₹ 2,00,000 which were paid by the firm. Prepare Realisation Account.