The magnification \( m \) produced by a mirror is given by the formula: \[ m = - \frac{v}{u} \] Where:
\( v \) is the image distance,
\( u \) is the object distance.
Given that the image is real and enlarged, the image distance is positive, and the object distance is negative. The condition that the image just touches the pencil means the image and object distances add up to the focal length. Therefore: \[ v + u = f \] Also, the relationship between the focal length \( f \), object distance \( u \), and image distance \( v \) for a mirror is given by the mirror equation: \[ \frac{1}{f} = \frac{1}{v} + \frac{1}{u} \] From these two equations, we can calculate the magnification produced by the mirror.
Rupal, Shanu and Trisha were partners in a firm sharing profits and losses in the ratio of 4:3:1. Their Balance Sheet as at 31st March, 2024 was as follows: 
(i) Trisha's share of profit was entirely taken by Shanu.
(ii) Fixed assets were found to be undervalued by Rs 2,40,000.
(iii) Stock was revalued at Rs 2,00,000.
(iv) Goodwill of the firm was valued at Rs 8,00,000 on Trisha's retirement.
(v) The total capital of the new firm was fixed at Rs 16,00,000 which was adjusted according to the new profit sharing ratio of the partners. For this necessary cash was paid off or brought in by the partners as the case may be.
Prepare Revaluation Account and Partners' Capital Accounts.
