Let \(\frac{x}{(x-1)(x-2)(x-3)}\) =\(\frac{A}{(x-1)}+\frac{B}{(x-2)}+\frac{C}{(x-3)}\)
x = A(x-2)(X-3)+B(x-1)(x-3)+C(x-1)(x-2) ...(1)
Substituting x = 1, 2, and 3 respectively in equation (1), we obtain
A = \(\frac{1}{2}\), B = -2, and C = \(\frac{3}{2}\)
∴ \(\frac{x}{(x-1)(x-2)(x-3)}=\frac{1}{2(x-1)}-\frac{2}{(x-2)}+\frac{3}{2(x-3)}\)
\(\Rightarrow \int\frac{x}{(x-1)(x-2)(x-3)}dx=\int \bigg\{\frac{1}{2(x-1)}-\frac{2}{(x-2)}+\frac{3}{2(x-3)}\bigg\}dx\)
=\(\frac{1}{2}\log\mid x-1 \mid-2\log\mid x-2\mid+\frac{3}{2}\log\mid x-3\mid+C\)
Preet and Saral were partners sharing profits and losses in the ratio of 3:2. On 31st March, 2024 they decided to change their profit sharing ratio to 1:1. On the date of reconstitution goodwill of the firm was valued at Rs 1,00,000. The journal entry for treatment of goodwill on account of change in profit-sharing ratio will be:
The number of formulas used to decompose the given improper rational functions is given below. By using the given expressions, we can quickly write the integrand as a sum of proper rational functions.
For examples,