Which of the following formula is correct to calculate provision on debtors to be transferred to Profit and Loss Account?

Debentures can be redeemed by:

If the cost of goods sold is Rs. 1 lakh, the value of opening and closing is Rs. 20,000 and Rs. 30,000 respectively, the stock turnover ratio will be:

In absence of an agreement, loss arising out of a partner becoming insolvent shall be borne by solvent partner in

An act of giving up the title to the shares by an allottee, in favour of his nominees either in full or in part is known as:

As per section 205 (2A) a company is obliged to transfer at least what amount in reserve, if the rate of dividend is more than 20% of the paid up capital?
If the proposed dividend is 20% the percentage of profits to be transferred to reserve is: