31.
Which of the following item/items will be included in income and expenditure account?
I. Accrued expenses
II. Credit purchases
III. Prepaid expenses
IV. Opening cash balance
Select the correct answer from the options given below and mark your answer sheet accordingly.

32.
The following are the figures relating to a trader:
Opening stock - Rs. 10,000
Closing stock - Rs. 11,000
Purchase - Rs. 70,000
The goods are sold at a profit of 30% on cost. The amount of sales will be:

33.
Subscription in arrears (given in adjustment) is shown on the . . . . . . . .

35.
The written down value of a plant is 6,000 (the original value being Rs. 10,000). It is sold for Rs. 12,000 during the current financial year. Which one of the following is true in this regard?

36.
A company pays dividend out of:

39.
Given the following data extracted from the book of Abdul traders:
Opening stock = Rs. 30,000
Closing stock = Rs. 40,000
Purchases = Rs. 1,25,000
Carriage inwards = Rs. 2,000
Carriage outwards = Rs. 3,000
Return outwards = Rs. 5,000
Sales = Rs. 1,50,000
The cost of goods sold will be