: A and B are parents in a firm sharing profits and losses in the ratio of 3:2. Their balance sheet was as follows on 1st January, 2015 : Liabilities(#.)Assets (#.)
Sundry Creditors
Capital
A 30,000
B 25,000
General reserve15,000

55,000
10,000Plant
Patents
Stock
Debtors
Bank30,000
10,000
20,000
18,000
2,000
80,00080,000
C is admitted as a partner on the above date on the following terms :
(i) He will pay # 10,000 as goodwill for one-fourth share in the profit of the firm.
(ii) The assets are to be valued as under :
Plant at #. 32,000; Stock at #. 18,000; Debtors at book figure a provision of 5 percent for bad debts.
(iii) It was found that the creditors included a sum of # 1,400 which was not be paid. But it was also, found that there was a liability for compensation to workers amount in to Rs. 2,000.
(iv) C was to introduce #20,000 as capital and the capitals of other partners were to be adjusted in the new profit sharing ratio for this purpose, current accounts were to be opened.
Prepare Revaluation Account, Capital Account and Balance Sheet after C’s admission.

chemicals that are toxic to plants

the dissolution of the soviet union[a] occurred on december 26, 1991, officially granting self-governing independence to the republics of the soviet union. it was a result of the declaration number 142-н of the supreme soviet of the soviet union.[1] the declaration acknowledged the independence of the former soviet republics and created the commonwealth of independent states (cis), although five of the signatories ratified it much later or did not do so at all. on the previous day, december 25, soviet president mikhail gorbachev, the eighth and final leader of the soviet union, resigned, declared his office extinct, and handed over its powers – including control of the soviet nuclear missile launching codes – to russian president boris yeltsin. that evening at 7: 32 p.m., the soviet flag was lowered from the kremlin for the last time and replaced with the pre-revolutionary russian flag.[2]

previously, from august to december, all the individual republics, including russia itself, had either seceded from the union or at the very least denounced the treaty on the creation of the ussr. the week before formal dissolution, 11 republics signed the alma-ata protocol formally establishing the cis and declaring that the ussr had ceased to exist.[3][4] both the revolutions of 1989 and the dissolution of the ussr also marked the end of the cold war.

several of the former soviet republics have retained close links with the russian federation and formed multilateral organizations such as the commonwealth of independent states, eurasian economic community, the union state, the eurasian customs union, and the eurasian economic union to enhance economic and security cooperation. on the other hand, the baltic states have joined nato and th