In the third stanza, the speaker calls up Xanadu with a strange voice. The speaker is surprised by the images, imagines the image to be real, and cries out, "beware, beware"! describing the creature possessing "flashing eyes" and "floating hair". The description of the animal indicates that something bad is going to happen soon. Many critics argue that the vision was the effect of opium intake, while others have denied this and tried to explain it as a final vision of Kubla Khan, which turned into a mysterious and strange ghost. Thus, the third stanza creates an ambiguous and peculiar kind of atmosphere.
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.