The magnetic dipole moment \( \mathbf{M} \) of a current-carrying coil is given by:\[ \mathbf{M} = I A \hat{n} \] Where: - \( I \) is the current in the coil, - \( A \) is the area of the coil, - \( \hat{n} \) is the unit vector perpendicular to the plane of the coil, indicating the direction of the dipole moment. The direction of \( \mathbf{M} \) is given by the right-hand rule. If the fingers of the right hand curl in the direction of the current, the thumb points in the direction of the magnetic dipole moment.
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.
