Given:
The potential energy \( U \) of a magnetic dipole in a uniform magnetic field is given by the formula:
\[ U = -MB \cos \theta \]
Since the magnetic moment is initially aligned with the magnetic field, \( \theta = 0^\circ \), and thus:
\[ U = -MB \cos(0^\circ) = -MB \]
Substitute the values:
\[ U = -5 \times 0.4 = -2 \, \text{J} \]
Thus, the potential energy of the bar magnet is -2 J.
When the magnet is turned by 180°, the angle between the magnetic moment and the magnetic field becomes \( \theta = 180^\circ \). The new potential energy is:
\[ U' = -MB \cos(180^\circ) = +MB \]
Substitute the values:
\[ U' = +5 \times 0.4 = +2 \, \text{J} \]
The work done in turning the magnet is the change in potential energy:
\[ W = U' - U = 2 - (-2) = 4 \, \text{J} \]
Thus, the work done in turning the magnet by 180° is 4 J.
A current-carrying coil is placed in an external uniform magnetic field. The coil is free to turn in the magnetic field. What is the net force acting on the coil? Obtain the orientation of the coil in stable equilibrium. Show that in this orientation the flux of the total field (field produced by the loop + external field) through the coil is maximum.

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.