Which of the following amines does not give foul smell of isocyanide on heating with chloroform and ethanolic KOH ?
Amines are usually formed from amides, imides, halides, nitro compounds, etc. They exhibit hydrogen bonding which influences their physical properties. In alkyl amines, a combination of electron releasing, steric and H-bonding factors influence the stability of the substituted ammonium cations in protic polar solvents and thus affect the basic nature of amines. Alkyl amines are found to be stronger bases than ammonia. Amines being basic in nature, react with acids to form salts. Aryldiazonium salts, undergo replacement of the diazonium group with a variety of nucleophiles to produce aryl halides, cyanides, phenols and arenes.
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 :
On 31st March, 2024 following is the Balance Sheet of Bhavik Limited :
Bhavik Ltd.
Additional Information :
(i) During the year a piece of machinery costing Rs 8,00,000 accumulated depreciation thereon Rs 50,000 was sold for Rs 6,50,000
(ii) Debentures were redeemed on 31-03-2024.
Calculate:
(a) Cash flows from Investing Activities
(b) Cash flows from Financing Activities