The induced emf (E) in a coil is related to the rate of change of current by the formula:
Formula for induced emf:
\( E = -L \frac{\Delta I}{\Delta t} \)
where:
Rearranging the formula to solve for L:
Rearranged formula:
\( L = \frac{E \Delta t}{\Delta I} \)
Substituting the given values:
\( L = \frac{(1.5)(4 \times 10^{-3})}{2} = 3 \times 10^{-3} \, \text{H} = 3 \, \text{mH} \)

Bittu and Chintu were partners in a firm sharing profit and losses in the ratio of 4 : 3. Their Balance Sheet as at 31st March, 2024 was as follows:
On 1st April, 2024, Diya was admitted in the firm for \( \frac{1}{7} \)th share in the profits on the following terms:
Prepare Revaluation Account and Partners' Capital Accounts.