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52. A, B and Care partners sharing profits and losses in the ratio of A 1/2, B 3/10, 1/5 after providinginterest @ 5% on their respective capitals, viz., A50,000; B30,000 and C* 20,000 and allowing BaCsalary of 5,000 each per annum. During the year ended 31st March, 2020, A has drawn 10,000Band C in addition to their salaries have drawn 2,500 and 1,000 respectively. Profit and Loss AccounPrepareof profits.for the year ended 31st March, 2020 showed net profit of < 45,000. On 1st April, 2019, the balances in sCurrent Accounts of the partners were A (Cr.) 34,500; B (Cr.) +1,500 and C (Cr.) +1,000. Interest is not chargeon Drawings and allowed on Current Account balances. Show Partners' Capital and Current Accounts a31st March, 2020 after division of profits in accordance with the partnership agreement. |
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Answer» Answer: The FIRST term is, 4a2 its coefficient is 4 . The middle term is, -13a its coefficient is -13 . The last term, "the constant", is +10 Step-1 : Multiply the coefficient of the first term by the constant 4 • 10 = 40 Step-2 : Find two factors of 40 WHOSE sum equals the coefficient of the middle term, which is -13 . -40 + -1 = -41 -20 + -2 = -22 -10 + -4 = -14 -8 + -5 = -13 That's it Step-3 : Rewrite the polynomial splitting the middle term using the two factors found in step 2 above, -8 and -5 4a2 - 8a - 5a - 10 Step-4 : ADD up the first 2 TERMS, PULLING out like factors : 4a • (a-2) Add up the last 2 terms, pulling out common factors : 5 • (a-2) Step-5 : Add up the four terms of step 4 : (4a-5) • (a-2) Which is the desired factorization |
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