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Comparative statements compare different periods data; shows absolute percentage changes trends.
Ref: NCERT Accountancy Class XI Chapter 9 Financial Statements explains trading profit loss balance sheet preparation format Schedule III.
50% company accounts correct; share issue forfeiture pro-rata per Companies Act.
Ref: NCERT Accountancy Class XII Chapter 6 Company Accounts explains company formation share capital issue accounting treatment Companies Act 2013 provisions.
Base year correct accounting fundamental; capital revenue classification per accounting principles.
Ref: NCERT Accountancy Class XI Chapter 1 Accounting Fundamentals explains accounting meaning objectives advantages limitations double entry system clearly.
Given: P1 = 2.4atm, T1 = 87∘C = 360K, V1 = 7L, T2 = 37∘C = 310K, P2 = 3atm. P1V1T1 = P2V2T2. V2 = V1×P1P2×T2T1 = 7×2.43×310360 = 7×0.8×0.8611≈4.82L. Percentage change: V1−V2V1×100 = 7−4.827×100 = 2.187×100≈31.14% (decrease).
Ref: NCBI Bookshelf, Ideal Gas Law: P1V1/T1 = P2V2/T2.
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