A manufacturer makes two types of toys A and B. Three machines are needed for production with the following time constraints (in minutes): \[ \begin{array}{|c|c|c|} \hline \text{Machine} & \text{Toy A} & \text{Toy B} \\ \hline M1 & 12 & 6 \\ M2 & 18 & 0 \\ M3 & 6 & 9 \\ \hline \end{array} \] Each machine is available for 6 hours = 360 minutes. Profit on A = Rupee 20, on B = Rupee 30.
Formulate and solve the LPP graphically.

Bittu and Chintu were partners in a firm sharing profit and losses in the ratio of 4 : 3. Their Balance Sheet as at 31st March, 2024 was as follows:
On 1st April, 2024, Diya was admitted in the firm for \( \frac{1}{7} \)th share in the profits on the following terms:
Prepare Revaluation Account and Partners' Capital Accounts.