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0. 12. Lata and Mamta are partners with capitals of 3.00.000 and $2,00,000 respectively sharing profits as Lata 70% and Mamta 30%. During the year ended 31st March 2016 they earned a profit of 2.26,440 before allowing interest on partner's loan. The terms of partnership are as follows: (1) Interest on Capital is to be allowed 7 pa (1) Lata to get a salary or 2,500 per month (in) Interest on Mamta's Loan account of 780.000 for the whole year. (1) Interest on drawings of partners at 89 per annum. Drawings being Lata 36,000 and Mamta 248.000. (1) 1/10th of the distributable profit should be transferred to General Reserve. Prepare the Profit and Loss Appropriation Account (Ans. Share of Profit: Lata 1,00,800 and Mamta 243,200.1 Interest on Loan will be calculated at op.a. (in Interest on Drawings will be calculated for an average period of 6 months in Transfer to General Reserve will be 10% of net profit ie 10% of 1.60.000 16.000 |
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Answer» Answer: Flexibility and mobility are essential not only to reduce the risk of injuries but to generally feel better. Living a nine to five desk life can be demanding on health and wellness. Here is how you can keep the most common problems at bay. 2. Even if you are not exercising you need to make sure that you maintain correct posture and SIT at your desk in the right way. It is important that your chair is placed correctly and your legs are not left hanging. Proper alignment ensures that your neck and back are not strained. Exercises and abdominal crunches two to three times a week can strengthen the core. It will help take the pressure off your back and will make it easier to maintain good posture. Chairs with a back that support your upper back are preferable for those who work long hours in front of screens. 3. Constant typing, writing reports, and answering e-mails can exert your wrists LEADING to long-term damage. The frequency of your use and how you position your wrists at your keyboard can be a reason. The telltale signs of exertion would be a tingling SENSATION or numbness. One should not ignore initial signs. Make sure that you rest your wrist at regular intervals. To relieve tension quickly FOLD your hands in a NAMASTE in front of your chest with elbows moving out and lower your hands till you feel a good stretch in your wrists. Also rotating your fists inside and outside provides much relief to strained wrists. 4. Since those who work on desks spend a lot of time looking at a computer screen, they are at a risk of straining their eyes. This may also lead to dry eyes and fatigue. Poor eyesight is the result of continued and improper exposure to screens. Keeping the computer screen at an optimal distance helps a lot in minimising strain to eyes. The screen shouldn’t be too close or too far. To ease eye strain use good lighting and make it a point to look at a distance away from your screen every twenty to thirty minutes. (a) On the basis of your |
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