Which of the following is not true?

P, Q and R are equal partners with fixed capitals of Rs. 5,00,000, Rs. 4,00,000 and Rs. 3,00,000, respectively. After closing the accounts for the year ending 31st March 2019, it was discovered that the interest on capitals was provided @ 7% per annum instead of 9% per annum. In the adjusting entry

Which of the following transactions results in flow of funds:

Subscription received in 1998:
For the year 1997
For the year 1998
For the year 1999
Subscription outstanding on 31st December, 1998 was Rs. 4,000. What amount of subscription will appear in income and Expenditure account of 1998:

Bonus shares mean shares issued to: