31.
Sale of an asset on credit at a price higher than written down value of the asset, would

32.
Which of the following will not be disclosed by trial balance?

37.
On retirement or death of a partner, the retired or deceased partner's capital account will be credited with

39.
A firm which manufctures boats has a fixed cost of Rs. 2,60,000/- per month. The selling price of the boat is Rs. 35,000/- boat. Variable cost per boat is Rs. 15,000/-. The boat yard can manufacture 20 boats per month. The break even output of the firm will be