The angular width is given by: \[ \theta = \frac{\lambda}{d} \] Substituting values: \[ \theta = \frac{600 \times 10^{-9}}{1.0 \times 10^{-4}} \] \[ \theta = 6.0 \times 10^{-3} \text{ rad} \] Converting to degrees: \[ \theta = 6.0 \times 10^{-3} \times \frac{180}{\pi} \] \[ \theta \approx 0.034^\circ \] Thus, the angular width is 0.034°.
Preet and Saral were partners sharing profits and losses in the ratio of 3:2. On 31st March, 2024 they decided to change their profit sharing ratio to 1:1. On the date of reconstitution goodwill of the firm was valued at Rs 1,00,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be: