Why are Mn2+ compounds more stable than Fe2+ towards oxidation to their +3 state?
Electronic configuration of Mn2+ is [Ar]1818 3d5 .
Electronic configuration of Fe2+ is [Ar]18 3d6 .
It is known that half-filled and fully-filled orbitals are more stable. Therefore, Mn in (+2) state has a stabled 5 configuration. This is the reason Mn2+ shows resistance to oxidation to Mn3+ . Also, Fe2+ has 3d6 configuration and by losing one electron, its configuration changes to a more stable 3d5 configuration. Therefore, Fe2+ easily gets oxidized to Fe+3 oxidation state.

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.