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Both 2 & 3 correct per NCERT Dissolution of Partnership Firm; matches accountancy concept accurately.
Ref: NCERT Accountancy Class XII Chapter 5 Dissolution of Firm explains realisation account settlement partners loan unrecorded assets liabilities treatment.
**Distinction between periodic and oscillatory** clarifies all SHM is periodic but not all periodic is SHM. SHM requires linear restoring force and inertia, a ∝ -x, with ω = √(k/m). Functions like sin²ωt have period π/ω but lack a = -ω² x, thus periodic not SHM, while uniform circular motion is periodic without linear oscillation. Oscillatory motion involves to-and-fro movement about a mean position (e.g., SHM), while periodic motion (e.g., circular) repeats but may not oscillate about a fixed point. Applying x = A cos(ωt + φ), v = -ωA sin(ωt + φ), a = -ω²x and E = ½kA² = ½mω²A², result It inv
Ref: NCERT > Physics Book > Oscillations > Periodic Motion and SHM Basic Concepts
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