Drug and alcohol consumption has an inherent addictive nature associated with euphoria and a temporary feeling of well-being. Repeated intake of drugs increases the tolerance level of the body's receptors leading to more consumption of drugs.
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 :
Health is described as a state of complete physical, mental and social well-being.
The disease is a circumstance where malfunctioning of the body organs occurs leading to uneasiness and discomfort.


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