निम्नलिखित गद्यांश की सप्रसंग व्याख्या कीजिए :
‘‘पुर्ज़े खोलकर फिर ठीक करना उतना कठिन काम नहीं है, लोग सीखते भी हैं, सिखाते भी हैं, अनाड़ी के हाथ में चाहे घड़ी मत दो पर जो घड़ीसाज़ी का इम्तहान पास कर आया है उसे तो देखने दो । साथ ही यह भी समझा दो कि आपको स्वयं घड़ी देखना, साफ़ करना और सुधारना आता है कि नहीं । हमें तो धोखा होता है कि परदादा की घड़ी जेब में डाले फिरते हो, वह बंद हो गई है, तुम्हें न चाबी देना आता है न पुर्ज़े सुधारना तो भी दूसरों को हाथ नहीं लगाने देते इत्यादि ।’’
(A) Explain the following reactions and write chemical equations involved:
(a) Wolff-Kishner reduction
(b) Etard reaction
(c) Cannizzaro reaction
Following is the extract of the Balance Sheet of Vikalp Ltd. as per Schedule-III, Part-I of Companies Act as at $31^{\text {st }}$ March, 2024 along with Notes to accounts:
Vikalp Ltd.
Balance Sheet as at $31^{\text {st }}$ March, 2024
| Particulars | Note No. | $31-03-2024$ (₹) | $31-03-2023$ (₹) |
| I. Equity and Liabilities | |||
| (1) Shareholders Funds | |||
| (a) Share capital | 1 | 59,60,000 | 50,00,000 |
‘Notes to accounts’ as at $31^{\text {st }}$ March, 2023:
| Note | Particulars | $31-3-2023$ (₹) |
| No. | ||
| 1. | Share Capital : | |
| Authorised capital | ||
| 9,00,000 equity shares of ₹ 10 each | 90,00,000 | |
| Issued capital : | ||
| 5,00,000 equity shares of ₹ 10 each | 50,00,000 | |
| Subscribed capital : | ||
| Subscribed and fully paid up | ||
| 5,00,000 equity shares of ₹ 10 each | 50,00,000 | |
| Subscribed but not fully paid up | Nil | |
| 50,00,000 |
‘Notes to accounts’ as at $31^{\text {st }}$ March, 2024:
| Note | Particulars | $31-3-2024$ (₹) |
| No. | ||
| 1. | Share Capital : | |
| Authorised capital | ||
| 9,00,000 equity shares of ₹ 10 each | 90,00,000 | |
| Issued capital : | ||
| 6,00,000 equity shares of ₹ 10 each | 60,00,000 | |
| Subscribed capital : | ||
| Subscribed and fully paid up | ||
| 5,80,000 equity shares of ₹ 10 each | 58,00,000 | |
| Subscribed but not fully paid up | ||
| 20,000 equity shares of ₹ 10 each, | ||
| fully called up | 2,00,000 | |
| Less : calls in arrears | ||
| 20,000 equity shares @ ₹ 2 per share | 40,000 | |
| 59,60,000 |