Chapter 3- Change in Profit-Sharing Ratio Among the Existing Partners 3.

47

EXERCISE

Sacrificing and Gaining Share

a0dShyam are sharing profits and losses equally. With effect from 1st April, 2024, they agree to share
profits in the ratio of 4: 3, Calculate individual partner's gain or sacrifice due to the change in ratio.
[Ans.: Om gains and Shyam sacrifices 1/14th share.]
, Ahilva, Laxmiand Parvati are sharing profits and losses in the ratio of 5:3:2. With effect from 1st April,
2024,they decide to share profits and losses in the ratio of 5 : 2: 3. Calculate each partner's gain or
cacrifice due to the change in ratio. [Ans.: Parvati gains 1/10th share and Laxmi sacrifices 1/10th share.]
2 XY and Zare sharing profits and losses in the ratio of 5:3:2. With effect from 1st April, 2024,
they decide to share profits and losses equally. Calculate each partner's gain or sacrifice due to the change
in ratio. [Ans.: Ygains 1/30th, Z gains 4/30th and Xsacrifices 5/30th share.]
A. A. Band Care partners sharing profits and losses in the ratio of 5:4:1. Calculate new profit-sharing
ratio, sacrificing ratio and gaining ratio in each of the following cases:
Case 1. As per new agreement, Cacquires 1/5th share from A.
Case 2. As per new agreement, Cacquires 1/5th share equally from A and B.
Case 3. As per new agreement, A, Band C willshare future profits and losses equally.
Case 4. As per new agreement, Cacquires 1/10th share of Aand 1/2 share of B.
[Ans.: Case [Link] Profit-sharing Ratio-3: 4: 3; Sacrifhce of A-1/5;Gain of C-1/5;
Case 2. NewProfit-sharing Ratio-4:3:3; Sacrificing Ratio (A and B)--1 : 1; Gain of C--/10;
Case 3. New Profit-sharing Ratio-Equal; Sacrificing Ratio (A and B)--5:2; Gain of C-7/30;
Case 4. New Profit-sharing Ratio-9:4:7; Sacrificing Ratio (A and B)-1 :4; Gain of C--5/20.]
Calculation of Old Profit-sharing Ratio on the basis of Sacrificing and Gaining Ratio
5 Pranav, Karan and Rahim are partners sharing profits and losses in agreed ratio. With effect from
1st April, 2024, they agreed to share profit in the ratio of 3:3:4. To arrive at the new ratio, Rahim takes
1/5th share equally from Pranav and Karan. Calculate the old profit-sharing ratio.
(Ans.: Old Ratio-2:2: 1.]
Accounting of Goodwill
6. Asha, Nisha and Disha shared profits and losses in the ratio of 3:2:1 respectively. With effect from
1st April, 2024, they agreed to share profits equally. The goodwill of the firm was valued at 18,000.
Pass necessary Journal entries to record the above change.
(Ans.: Dr. Disha's Capital A/c and Cr. Asha's Capital A/c by 3,000.]
7. X,Yand Zare partners sharing profits and losses in the ratio of 5: 3: 2. From 1st April,2024, they decided
to share profits and losses equally. The Partnership Deed provides that in the event of anychange in the
proñt-sharing ratio, goodwillis to be alued at two years' purchase of the average profit of the preceding
hve years. The profits and losses of the preceding years ended 31st March, are:
Year 2020 2021 2022 2023 2024
Profits () 70,000 75,000 55,000 35,000 10,000 (Loss)
Calculate the value of goodwill and pass Journal entry.
[Ans.: Goodwill = 90,000; Dr. Y's Capital A/c by 3,000 and
Z's Capital A/c by 12,000; Cr. Xs Capital Ac by ? 15,000.]
3.48 Double Entry Book Keeping-CBSE XII
ratio of 5:3:2.
Ram, Laxman and Bharat who were sharing profits and losses in the decide to shatre
8.
April, 2024. Goodwill of the firm is valued at
with effect from 1st
profits and losses equally
Goodwillis appearing in the books is at 75,000. A50,0
record the above change.
Pass necessary Journal entries to
Ram's Capital A/c by 37,500; Laxman's Capital A/c
[Ans: For Goodwill Written off-Dr.
Bharat's Capital A/c by 15,000 and Cr.
Goodwill
A/c by ?
by? 22,50,
75,0 0
For Adjustrment of [Link]'s Capital A/c by 15,000; Bharat's Capital A/c by?B 60,00
and Cr. Ram's Capital A/c by
9. Aand B are partners in afirm sharing profits in the ratio of 2:1. They decided that with effect from 75,0
1st April, 2023, they would share profits in the ratio of 3 : 2. But, this decision was taken after the proht
ratio
was distributed in the old profit-sharing
for the year ended 31st March, 2024 of 90,000
Firm's goodwill was valued on the basis of aggregate of two years' profits preceding the date decision

became effective.
were 60,000 and 75,000 respectively C
Profits for the years ended 31st March, 2022 and 2023
stood at 1,50,000 for A and 90,000 for B.
Accounts of the partners as at 31st March, 2024
and prepare Partners' Capital Accounts.
Pass necessary Journal entries [Ans.: Value of Goodwill 1,35,000; As sacrifice--1/15 and B's Gain-1/15,
Alc by An
For Adjustment of Profht: Dr. A's Capital A/c and Cr. B's Capital
Capital A/c by 9nmn
For Adjustment of Goodwill: Dr. B's Capital A/c and CG. A's
Balances of: A's Capital A/c 1,53,000; Bs Capital A/c-87.0m1
Calculation of New Profit-sharing Ratio on the basis of Adjustment of Goodwil
losses in the ratio of 2:2:1. From 1st April. 202
10. Nidhi, Vridhi and Kavyàare partners sharing profits and
following adjustment entry for goodwill in
they decide to change the profit-sharing ratio. They pass the
the books:
JOURNAL
LF. Dr. ) Cr.
Date Particulars
2024
...Dr. 24,000
April 1 Nidhi's Current A/c 2,00,000 x 3/25)
...Dr. 16,000
Kavya's Current A/c ( 2,00,000 >x 2/25)
2,00,000 x 5/25) 40,0
To Vridhi's Current A/c
(Goodwill adjusted on change in profit-sharing ratio)
are fixed?
What will be the new profit-sharing ratio of partners assuming capital of partners
[Ans.: New Profit-sharing Ratio-13:5:7
[Hint: New Profit Share = Old Profit Share - Sacrificed Profit Share + Share Gained
2/25 =72
New Share of: Nidhi = 2/5 +3/25 = 13/25; Vridhi = 2/5 - 1/5 = 1/5 or 5/25; Kawa = 1/5 +
Vridhi is sacrificing partner and Nidhi and Kavya are gaining partners.]

Accounting of Reserves, Accumulated Profits and Losses

from 1st April, 2024, Ui
11. Nitya and Anand are partners in a firm sharing profits and losses egually. With effect
decided to share future profits in the ratio of 3: 2. On the date of change in the profit-sharing ratio, the r
distribution o
&Loss Account had a credit balance of 1,50,000. Pass the necessary Journal entry for the
balance in the Profit &Loss Account before the change in the profit-sharing ratio.
75,000and
[Ans.: Dr. Profit &Loss A/c by 1,50,000; Cr. Nitya's Capital Acc byby 75,0
Anand's Capital A/c
 Chapter 3- Change in Profit-Sharing Ratio Among the Existing Partners 3.49
are partners in afirm sharing profits in the ratio of 4: 1. They decided to share future profits
Om and Shiv
12.
ratio off3: 2 wef. 1st April, 2024. On that day, Proft &Loss Account showed a debit balance of
inthe
(1,00,000. Pass Journal entryto give effect to the above.
rans: [Link] Capital A/c by *80,000 and Shiv's Capital A/c by 20,000; Gr. Profit &Loss A/c by 1,00,000]
are presently sharing profits and losses in the ratio of 5:3:2 decide to share future
Band who
C
13. A,
profitsand losses in the ratio of 2:3:5. Give the Journal entry to distribute Workmen Compensation
rorve' of 1,20,000 at the time of change in profit-sharing ratio, when:
given; (i) there is no claim against it.
() noother information is
[Ans.: In both Cases: Dr. Workmen Compensation Reserve A/cby I,20,000;
Cr. A's Capital A/c by 60,000; B's Capital A/c by 36,000 and C's Capital A/c by 24,000.)
.VVand Zwho were sharing profits and losses in the ratio of 5:3:2 decided to share future profits in the
Reserve' of 1,20,000 at
ratio of 2:3:5. Give the Journal entry to distribute 'Workmen Compensation
80,000 against it.
the time of change in profit-sharing ratio, when there is aclaim of
(Ans.: Dr. Workmen Compensation Reserve A/c by 1,20,000; Cr. X's Capital A/c by 20,000;
A/c by 80,000.]
Ys Capital A/c by 12,000; Z's Capital A/c by 8,000 and Workmen CompeDsation Claim
5:3: 2, decided to share profits in the
15. Ashok, Bhim and Chetan who were sharing profits in the ratio of Reserve existed at 1,20,000
ratio of 2:3:5 with effect from 1st April, 2024. Workmen Compensation
Compensation Claim of 1,50,000 exists.
in the Balance Sheet as at 31st March, 2024 and Workmen
Reserve.
Pass Journal entries for the accounting treatment of Workmen Compensation
[Ans.: (a) Dr. Workmen Compensa tion Reserve A/c by 1,20,000
and Revaluation A/c by 30,000; Cr. Workmen Compensation Claim A/c by1,50,000.
(b) Dr. Ashok's Capital A/c by 15,000; Bhim's Capital A/c by 9,000
and Chetan's Capital A/c by 6,000; Cr. Revaluation A/c by 30,000.]
decide to share future
16. A, Band C who are sharing profits and losses in the ratio of 5 :3: 2 Fluctuation
profits in the ratio of 2 : 3: 5. Give the Journal entry to distribute 'Investments
Reserve' of 20,000 at the time of change in profit-sharing ratio, when investment (market value
795,000) appears in the books at 1,00,000.
(Ans.: Dr. Investments Fluctuation Reserve A/c by 20,000; Cr. A's Capital A/c by 7,500;
B's Capital A/c by 4,500; C's Capital A/c by 3,000 and Investment A/c by 5,000.]
of
17. Nitin, Tarun and Samar are partners sharing profits equally and decide to share profits in the ratio
2:2:1 w.e.f. 1st April, 2024. The extract of their Balance Sheet as at 31st March, 2024 is as follows:

Liabilities Assets

Investments Fluctuation Reserve 60,000 Investments (At cost) 4,00,000

Pass the Journal entries in each of the following situations:
(0) When its Market Value is not given; (ii) When its Market Value is 4,00,000;
(ii) When its Market Value is 4,24,000; (iv) When its Market Value is 3,70,000;
(v) When its Market Value is 3,10,000.
[Ans.: ()Dr. Investments Fluctuation Reserve A/c by 60,000; Cr. Nitin's Capital AG;
Tarun's Capital A/c and Samar's Capital A/c by ? 20,000 each.
(i) Same as above.
(Gi) (a) Same as above; (b) Dr. Investments A/c and Cr. Revaluation A/c by 24,000.
(c) Dr. Revaluation A/c by 24,000; Cr. Nitin's Capital Ac;
Tarun's Capital A/c and Samar's Capital A/c by 8,000 each.
(iv) Dr. Investments Fluctuation Reserve A/c by 60,000; Cr. Investments A/c by 30,000.
Nitin'sCapital A/c by R10,000; Tarun's Capital A/c by 10,000 and Samar's Capital A/c by ? 10,000.
(V) (a) Dr. Investments Fluctuation Reserve A/c by 60.000 and Revaluation Ac by 30,000;
Cr. Investments Ac by 90, 000.
(b) Dr. Nitin's Capital A/c by 10,000; Tarun's Capital A/c by 10,000 and
Samars Capital A/c by 10,000; Cr. Revaluation A/c by 30,000.]
3.50Double Entry Book Keeping--CBSE XII
18. Bootstrap and Davy Jones partners sharing profits in the ratio of 2: 1. On 31st March, 2024.
Sheet showed General Reserve of 60,000. It was decided that in future they will share profits
their Balance
cases and losses
in the ratio of 3: 2. Pass necessary Journal entry in each of the following alternative
(0) When General Reserve is not to be shown in the new Balance Sheet.
(i) When General Reserve is to be shown in the new Balance Sheet.
(Ans.: () Dr. General Reserve Ac by 60,000; Cr. Bootstrap's Capital A/c by 40,000 (i.e., 2/3 of 600
and Davy Jones's Capital| A/c by 20, 000 (.e, 1/3 of
(i) Bootstrap's Sacrifice-1/15; Davy Jones's Gain-1/15; Dr. Davy Joness Capital A/c by an 60,000).
(ie., 1/15 of 60,000) and Cr. Bootstrap's Capital AC by?
4,00)
19. Mita, Gopal and Farhan were partners sharing profits and losses in the ratio 3:2:[Link] 31st March. 201
Balance Sheet cho.
they decided to change the profit-sharing ratio to 5:3: 2. On this date, the
Deferred Advertisement Expenditure 30,000 and Contingency Reserve 9,000.
Goodwill was valued at 4,80,000. Pass the necessary Journal entries for the above transactions in th.
books of the firm on its reconstitution. (CBSE 2019)
(Ans: () Dr. Mita's Capital A/c by ? 15,000; Gopal's Capital A/c by 10,000 and
Farhan's Capital A/c by 5,000; Cr. Deferred Advertisement Expenditure A/c by ?30.0m
(i) Dr. Contingency Reserve A/c by 9,000; Cr. Mita's Capital A/c by 4500:
Gopal's Capital A/c by 3,000 and Farhan's Capital Ac by 1.50
(ii) For Goodwill: Dr. Farhan's Capital Ac and Cr. Gopal's Capital A/c by 16.0001
profits and losses
20. X, Yand Zare sharing profits and losses in the ratio of 5:3:2. They decide to share future
following
in the ratio of 2:3 :5 with effect from 1st April, 2024. They also decide to record the effect of the
accumulated profits, losses and reserves without affecting their book values by passing a single entry.
Book Values ()
General Reserve 6,000
Profit & Loss A/c (Credit) 24,000
Advertisement Suspense A/c 12,000

Pass an Adjustment Entry. [Ans.: Dr. Z's Capital A/c and Cr. X's Capital A/c by * 5,400]
2. On 31st March,
21. Bhavya and Sakshi are partners in a firm, sharing profits and losses in the ratio of 3:
2018, their Balance Sheet was as under:
BALANCE SHEET OF BHAVYA AND SAKSHIas at 31st March, 2018

Liabilities Assets
16.000
Sundry Creditors 13,800 Furniture S6.000
General Reserve 23,400 Land and Building 30,000
Investment Fluctuation Fund 20,000 Investments 18,500
Bhavya's Capital 50,000 Trade Receivables 26,700
Sakshi's Capital 40,000 Cash in Hand
1,47,200
1,47,200

The partners have decided to change their proft-sharing ratio to 1 :1 with immediate effect. For
purpose, they decided that:
(i) Investments to be valued at 20,000.
(ii) Goodwill of the firm be valued at 24,000.
 Chapter 3- Change in Profit-Sharing Ratio Among the Existing Partners 3.51

ii) General Reserve not to be distributed between the partners.

Vou are required to pass necessary Journal entries in the books of the firm, Show workings.
(CBSE Sample Question Paper 2018)
IAns: For Investment: Dr. Investment Fluctuation Fund A/c by 20,000: Cr. Investrment Ac by 10,000;
Bhavya's Capital A/c byt 6,000; and Sakshi's Capital A/cby 4,000.
For Goodwill: [Link]'s Capital Ac and Cr. Bhavya's Capital A/c by 2,400.
For General Reserve: Dr. Sakshi's Capital A/c and Cr. Bhavya's Capital A/c by 2,340,]
Revaluation of Assets and Reassessment of Liabilities
of 5 : 3: 2. From
22. Hari, Kunal and Uma are partners in a firm sharing profits and losses in the ratio
Sheet
1st April, 2018 they decided to share future profits and losses in the ratio of 2 : 5: 3. Their Balance
showed a balance of 75,000 in the Profit & Loss Account and a balance of 15,000 in Investment
Fluctuation Fund. For this purpose, it was agreed that:
) Goodwill of the firm was valued at 3,00,000.
(i0) Investments (having a book value of 50,000) were valued at?35,000.
(D). Stock having abook value of 50,000 be depreciated by 10%.
(CBSE 2019)
Pass the necessary Journalentries for the above in the books of the firm.
[Ans.: (i) Dr. Profit &Loss AVc by 75,000; Cr. Hari's Capital A/c by 37,500;
Kunal's Capital A/c by 22,500; and Uma's Capital A/c by 15,000.
(i) Dr. Investment Fluctuation Fund A/c and Cr. Investments A/c by 15,000.
(ii) Dr. Revaluation A/c and Cr. Stock A/c by 5,000.
(iv) For Revaluation Loss: Dr. Hari's Capital A/c by 2,500;
Kunal's Capital A/c by 1,500 and Uma's Capital A/c by 1,000;
Cr. Revaluation A/c by 5,000.
(v) For Goodwill: Dr. Kunals Capital A/c by 60,000 and
Uma's Capital A/c by 30,000; Cr. Hari's Capital A/c by 90,000.)
23. A, Band C are sharing profits and losses in the ratio of 2 : 2:1. They decided to share profit w.e.f.
1st April, 2024 in the ratio of 5 :3: 2. They also decided not to change the values of assets and liabilities
in the books of account. The book values and revised values of asset and liabilities as on the date of
change were as follows:
Book Values ) Revised Values )
Machinery 2,50,000 3,00,000
Computers 2,00,000 1,75,000
Sundry Creditors 90,000 75,000
Outstanding Expenses 15,000 25,000
Pass an adjustment entry. (Ans.: Dr. As Capital Alc and Cr. B's Capital A/c by 3,000.)
24. Ajeet, Vijeet and Sujeet are partners in a firm sharing profits and losses in the ratio of 5 :3 :2. They decide
to share profits and losses in the ratio of 2:5:3 with effect from 1st April, 2024. Land (having book
value of 1,00,000) was found undervalued by 2,50,000 and stock (having book value of 4,00,000)
was found overvalued by ? 3,00,000.
Pass the necessary adjusting entry without affecting the existing book value.
[Ans.: Dr. Ajeet's Capital A/C by * 15,000; Cr. Vijeet's Capital A/c by I 10,000; and
Sujeet's Capital A/c by 5,000.]
 3.52 Double Entry Book Keeping--CBSE X
25. Pinky and Rocky are partners in a firm sharing profit in the ratio of 3 2., Their
31st March, 2024 was as follows: Balaance Sheet an
Liabilities Assets
Pinky's Capital A/c 54,000 Cash
Rocky's Capital A/c 36,000 Machinery 1809
Creditors 36,000 Building
1,26,000 12,0
Goodwill of the firm is valued at 36,000 and the building at 90,000 on 31st March, 2024.
126509
decide to share profts equally with effect from 1st April, 2024. The partners
Pass the necessary accounting entries without affecting the existing figure of building.
(Ans.: (a) For Adjustment of Goodwill: Dr. Rocky's Capital Wcand Cr. Pinky's Capital A/cby?
(b) For Appreciation in Value of Building: Dr. Rocky's Capital A
Cr. Pinky's Capital A/c by 1,800 (1/10 of? 18non
(Hint: Pinky's sacrifice = Old Profit Share - NewProfit Share = 3/5 - 1/2 =1/10;
Rocky's gain = New Profit Share - Old Profit Share =1/2- 2/5 = 1/10.]
Preparation of Balance Sheet
26. A, Band C were partners in a firm sharing profits in the ratío of 3 :2:1. Their Balance Sheet at
31st March, 2015 was as follows:
Liabilities Assets
Creditors 50,000 Land
50,00
Bills Payable 20,000 Building 50,00
General Reserve 30,000 Plant 1,00,00
Capital A/cs: Stock 40,00
A 1,00,000 Debtors 30,000
B 50,000 Bank S,000
C 25,000 1,75,000
2,75,000 2,75,000

From 1st April, 2015, A, Band Cdecided to share profits equally. For this it was agreed that:
(0) Goodwill of the firm will be valued at 1,50,000.
(1) Land willbe revalued at 80,000 and building be depreciated by 6%.
(ü1) Creditors of 6,000 were not likely to be claimed and hence should be written off.
Prepare Revaluation Account, Partners' Capital Accounts and Balance Sheet of the reconstituted firm.
(Delhl 2016)
(Ans.: Gain (Profit) on Revaluation-- 33,000; Partners' Capital Accounts: A- 156, 500
B- 71,000 and C- 10,500, Balance Sheet Total 3,02,000]
27. Balance Sheet of Xand Y, who share profits and losses as 5: 3, as at 1st April,2023 is:
Liabilities Assets
8000
Xs Capital 52,000\Goodwill 38,000
Y's Capital 54,000 Machinery
General Reserve 4,800 Furniture 15,000
Workmen Compensation Reserve 33,000
10,000 Sundry Debtors
7000
Employees' Provident Fund 1,000 Stock
25,000
Sundry Creditors 5,000 Bank
800
VAdvertisement Suspense A/c 1,26,800
1,26,800
 Chapter 3- Change in Profit-Sharing Ratio Among the Existing Partners 3.53
above date, they decided to change their profit-sharing ratio to3:5 and agreed upon the following:
Onthe
Goodwill be valued on the basis of two years' purchase of the average profht of the last three years.
6,500.
Drofts for the years ended 31st March, are: 202 1-- 7,500; 202274,000; 2023?
b) Machinery and Stock be revalued at 45,000 and 8,000 respectively.
Claim on account of workmen compensation is 6,000.
of the new firm.
nare Revaluation Account, Partners' Capital Accounts and the Balance Sheet
[Ans.: Gain (Profit) on Revaluation- 8,000; Capitals: X- 60,000; Y 54,000;
Balance Sheet Total1,26,000.]
Adjustment of Capital
firm sharing profts in the ratio of 4 : 3:2:1. On
0 Ram, Mohan, Sohan and Hari were partners in a
follows:
1st April, 2016, their Balance Sheet was as
BALANCE SHEET OF RAM, MOHAN, SOHAN AND HARI as on 1st April, 2016
Assets
Liabilities 9,00,000
Fixed Assets
Capital A/cs: 5,20,000
4,00,000 Current Assets
Ram
4,50,000
Mohan
2,50,000
Sohan
2,00,000 13,00,000
Hari
Workmen Compensation Reserve 1,20,000
14,20,000
14,20,000
For this
share the future profits in the ratio of 1:2:3:4.
From the above date, the partners decided to following:
1,80,000. The partners also agreed for the
purpose the goodwill of the firm was valued at ?
been estimated at1,50,000.
(a) The claim for workmen compensation has
profit-sharing ratio by opening Partners'Current Accounts.
(b) Adjust the capitals of the partners according to new Balance Sheet of the reconstituted firm.
Accounts and the
Prepare Revaluation Account, Partners' Capital (Delhi2017)
Accounts: Ram 1,27,000; Mohan2,54,000;
[Ans.: Revaluation Loss- 30, 000; Partners Capital Accounts: Ram-3,15,000 (Cr):
Sohan3,81,000 and Hari-5,08,000. Partners' Current
Mohan2,05,000 (Cr.); Sohan* 1,55, 000 (Dr.); Hari 3,65,000 (Dr);
Total of Balance Sheet19,40,000.]
2:3:3.
partners in a firm sharing profits in the ratio of 2:
29. Suresh, Ramesh, Mahesh and Ganesh were
On 1st April, 2016, their Balance Sheet was
as follows:
GANESH as on 1st April, 2016
BALANCE SHEET OF SURESH, RAMESH, MAHESH AND
Assets
Liabilities 6,00,000
Fixed Assets
Capital A/cs: 3,45,000
1,00,000 Current Assets
Suresh
Ramesh 1,50,000
Mahesh 2,00,000
Ganesh 2,50,000 7,00,000
Workmen Compensation Reserve 75,000
Sundry Creditors 1,70,000
9,45,000
9,45,000
3.54 Double Entry Book Keeping-CBSE XII
From the above date, the partners decided to share the future profits equally. For
this purpose, the
goodwill of the frm was valued at 90,000. It was also agreed that:
Claim against Workmen Compensation Reserve will be estimated at 1,00,000 and
(a) fxed assets wil
be depreciated by 10%.
(b) The Capitals of the partners will be adjusted according to the new profit-sharing ratio. For this
necessary cash will be brought or paid by the partners as the case may be.
Prepare Revaluation Account, Partners' Capital Accounts and the Balance Sheet of the reconstituted firm

(AI2017)
[Ans.: Revaluation Loss: 85,000; Capital of each partner in the new firm-12
Total Capital of the new fhrmI6,15,000; Cash to be brought in: Suresh-75,250; Ramesh
Cash Withdrawn by: Mahesh-725,250; Ganesh75,250; Total of Balance Sheet-8RSn

Scan QR Code for Additional Questions and

Missing Value Questions

Scan QR Code for Key Terms and Chapter Summary

Scan OR Code for Flow Chart