Step 1: Understand the properties of equivalence classes. Equivalence classes are subsets of a set \( A \) defined by an equivalence relation \( R \). The important properties of equivalence classes are:
The union of all equivalence classes equals the set \( A \): \[ \bigcup_{i=1}^n A_i = A. \] Equivalence classes are mutually exclusive (disjoint), meaning: \[ A_i \cap A_j = \emptyset, \quad \text{for } i \neq j. \] If an element \( x \) belongs to two equivalence classes, then those two classes are identical: \[ x \in A_i \text{ and } x \in A_j \implies A_i = A_j. \] Every element within an equivalence class \( A_i \) is related to every other element in \( A_i \) under the equivalence relation \( R \).
Step 2: Evaluate the given options. (A): True, because the union of all equivalence classes forms the set \( A \) by definition.
(B): False, since equivalence classes are disjoint and cannot overlap. Their intersection is always empty for \( i \neq j \).
(C): True, as elements belonging to multiple equivalence classes imply those classes are identical.
(D): True, because all elements within the same equivalence class are related under the equivalence relation.
Step 3: Final Answer. The statement in option (B) is {not} true.
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.