The instances of humour, used by the author, mark the eccentricities and idiosyncrasies without making any direct and rude comment on anybody. For instance, the author portrays the make-up artists and the usage of the pancakes in an interesting way. Even the caricature of Subbu is hilarious. The way he tries to help his principal by offering quick solutions to his problems is quite amusing. The episode of the legal adviser that inadvertently causes the end of an actress’s career is yet another example. The frustration of the office boy, the superficial praising of Gandhi, hatred of Communism and the ‘mystery’ surrounding Stephen Spender are some of the instances where the author has incorporated gentle humour.
At last, around four in the afternoon, the poet (or the editor) arrived. He was a tall man, very English, very serious and of course very unknown to all of us. Battling with half a dozen pedestal fans on the shooting stage, The Boss read out a long speech. It was obvious that he too knew precious little about the poet (or the editor). The speech was all in the most general terms but here and there it was peppered with words like 'freedom' and 'democracy'. Then the poet spoke. He couldn't have addressed a more dazed and silent audience — no one knew what he was talking about and his accent defeated any attempt to understand what he was saying.
(Poets and Pancakes)
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.