AIDS (Acquired Immuno Deficiency Syndrome) is caused by the Human immunodeficiency virus (HIV) via sexual or blood-blood contact. After entering the human body the HIV virus attacks and enters the macrophages. Inside the macrophages the RNA of the virus replicates with the help of enzyme reverse transcriptase and gives rise to viral DNA. Then this viral DNA incorporates into the host DNA and directs the synthesis of virus particles. At the same time HIV enters helper T-lymphocytes. It replicates and produces viral progeny there. These newly formed progeny viruses get released into the blood attacking other healthy helper T- lymphocytes in the body. As a result the number of T-lymphocytes in the body of an infected person decreases progressively thereby decreasing the immunity of a person.
Read the following passage and answer the questions that follow. Prevention is the frontline response to drug use. Effective interventions address the underlying conditions contributing to drug use, such as a lack of connection to family or community, instability, insecurity, trauma, mental health issues, etc. When addressed, these factors can effectively prevent the initiation of drug use and the progression to drug use disorders. Study the few key figures of drug use given below and answer the questions that follow. 
(a) What do you infer from the figures in Table No. 1 about the people with drug use disorders, 2022 (in million)? State any two of your observations.
(b) How are Hepatitis C and HIV related to drug use disorders by people, as shown in Table No. 2? State the correlation between the two.
(c)
"There is widely spatial variation in different sectors of work participation in India." Evaluate the statement with suitable examples.
Alexia Limited invited applications for issuing 1,00,000 equity shares of ₹ 10 each at premium of ₹ 10 per share.
The amount was payable as follows:
Applications were received for 1,50,000 equity shares and allotment was made to the applicants as follows:
Category A: Applicants for 90,000 shares were allotted 70,000 shares.
Category B: Applicants for 60,000 shares were allotted 30,000 shares.
Excess money received on application was adjusted towards allotment and first and final call.
Shekhar, who had applied for 1200 shares failed to pay the first and final call. Shekhar belonged to category B.
Pass necessary journal entries for the above transactions in the books of Alexia Limited. Open calls in arrears and calls in advance account, wherever necessary.
On $31^{\text {st }}$ March, 2024, following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Balance Sheet as at $31^{\text {st }}$ March 2024
I. Equity and Liabilities :
| Particulars | Note No. | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| 1. Shareholders funds | |||
| (a) Share Capital | 12,00,000 | 10,00,000 | |
| (b) Reserves and Surplus | 1 | 4,00,000 | 3,00,000 |
| 2. Non-current liabilities | |||
| Long-term borrowings | 2 | 6,00,000 | 10,00,000 |
| 3. Current Liabilities | 5,00,000 | 1,00,000 | |
| (a) Trade Payables | 3 | 3,00,000 | 4,00,000 |
| (b) Short-term provisions | |||
| Total | 30,00,000 | 28,00,000 |
II. Assets :
| 1. Non-current Assets | |||
| (a) Property, Plant and Equipment and Intangible Assets | |||
| Property plant and equipment | 4 | 19,00,000 | 15,00,000 |
| (b) Non-current Investments | 3,00,000 | 4,00,000 | |
| 2. Current Assets | |||
| (a) Inventories | 4,50,000 | 3,50,000 | |
| (b) Trade Receivables | 2,50,000 | 4,50,000 | |
| (c) Cash and Cash Equivalents | 1,00,000 | 1,00,000 | |
| Total | 30,00,000 | 28,00,000 |
Notes to Accounts :
| Note | Particulars | $31-3-2024$ (₹) | $31-3-2023$ (₹) |
| No. | |||
| 1. | Reserves and Surplus i.e. Balance in Statement of Profit and Loss | 4,00,000 | 3,00,000 |
| 2. | Long-term borrowings | ||
| 10% Debentures | 6,00,000 | 10,00,000 | |
| 3. | Short-term provisions | ||
| Provision for tax | 3,00,000 | 4,00,000 | |
| 4. | Property plant and equipment | ||
| Plant and Machinery | 21,50,000 | 16,00,000 | |
| Less : Accumulated Depreciation | 2,50,000 | 1,00,000 | |
| 19,00,000 | 15,00,000 |
Additional Information :
Calculate :
HIV is a virus that attacks cells that help the body to fight infection and making a person more vulnerable to other infections and diseases. It is spread by contact with certain bodily fluids of a person with HIV. It is most commonly during the unprotected sex or when share injection or drugs equipment.
It is the late stage of HIV infection that occurs when the body’s immune system is badly damaged because of the virus.