The total charge that flows through the device is 450 Coulombs when a current of 15.0 A is delivered for 30 seconds. This charge corresponds to approximately 2.81 x 10^21 electrons. Therefore, about 2.81 x 10^21 electrons flow through the device.
;
To solve this problem, we will make the necessary adjustments to the existing balance sheet based on the given information and re-calculate the new balance sheet after Dhawan is admitted as a partner.
Adjustments and Calculations:
Admission of Dhawan:
Dhawan is bringing ₹50,000 as capital and ₹25,000 for goodwill.
Depreciate Machinery by 10%:
Current value of Machinery: ₹15,000
Depreciation: 10% × 15 , 000 = 1 , 500
New value of Machinery: 15 , 000 − 1 , 500 = 13 , 500
Increase Provision for Doubtful Debts (PDD) by ₹6,000:
Existing RDD (Reserve for Doubtful Debts): ₹2,000
Increase: ₹6,000
New PDD: 2 , 000 + 6 , 000 = 8 , 000
Adjusted Debtors: 40 , 000 − 8 , 000 = 32 , 000
Revaluation of Buildings:
Current Buildings value: ₹92,000
Revalued at: ₹1,00,000
Increase in value: 1 , 00 , 000 − 92 , 000 = 8 , 000
Commission received in advance:
Commission Received in Advance is a liability: ₹2,500
Revised Balance Sheet as on 1/4/2025:
Liabilities
₹
Assets
₹
Creditors40,000Cash at Bank30,000Bills payable45,000Stock25,000Reserve fund15,000Debtors32,000P/L Account30,000Furniture10,000Capital:Machinery13,500
Arun | 60,000 | Buildings | 1,00,000
Bharatha | 40,000 | Patents | 20,000
Dhawan | 50,000 | | Commission Received in Advance | 2,500 | | | | Goodwill | 25,000 | | |
Total Liabilities | 2,42,500 | Total Assets | 2,42,500
This new balance sheet includes Dhawan's capital and goodwill, along with the adjustments made for depreciation, increase in PDD, and revaluation of buildings.