BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th

Ultimate Book of Accountancy

Practice Paper By Dr. Vinod Kumar

For Final Examination March 2021
ACCOUNTANCY
Class – XI

Time allowed: 3 hours Maximum Marks: 80

General Instructions:
1. This question paper contains Two parts A & B.
2. Both the parts are compulsory for all.
3. All parts of questions should be attempted at one place.
4. Marks are given at the end of each question.

Part – A (Financial Accounting –I)

1. A well-known business firm of Mr. Henry Lawrence appointed Shri Vinod Kumar as an [1]
accountant of the firm. At the end of the accounting year Vinod has prepared all the accounts
and financial statement of the firm. Name any two internal users to whom Vinod will submit the
accounting information.

2. Which is the last step of accounting as a process of information? [1]

(a) Recording the transaction (b) Preparation of financial statements
(c) Communication of information (d) Analysis and Interpretation of information

3. Source Document is an evidence of a transaction or an event. Recording of a transaction is based [1]

on source documents. Give any two names of such source documents.

4. Vinod & Sons running a manufacturing firm, in which value of total assets is Rs.18,00,000 and [1]
External Liabilities of the firm are Rs.7,00,000. Find out the capital of the firm.

5. Current Assets refers to the cash and other assets that are expected to be converted to cash within [1]
a year. Name any two current assets other than Cash & Bank.

6. According to _____________ Principle “Do not anticipate a profit, but provide for all possible [1]
losses” (fill in the blank).
(a) Historical Cost Principle (b) Conservatism Principle
(c) Materiality Principle (d) Matching Principle

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7. Vinod has withdrawn Rs.40,000 for his personal out of his capital. The correct entry for this [1]
transaction will be:
(a) Drawings A/c Dr. To Cash A/c
(b) Drawings A/c Dr. To Capital A/c
(c) Capital A/c Dr. To Cash A/c
(d) Capital A/c Dr. To Drawings A/c

8. Wages paid for the construction of office building for the year ended on 31st March, 2020 are [1]
Rs.5,000. Give necessary journal entry to record this transaction.

9. The total of Sales Book is posted to: [1]

(a) Customer’s Account (b) Sales Account
(c) Purchase Account (d) Bank Account

10. Complete the following statement: [1]

‘Bank Reconciliation Statement is prepared by ______________’.

11. A machinery which was purchased on 1st April 2017 for Rs.2,00,000 is depreciated at 25% per [1]
year using the Written Down Value Method. At the end of three years, it will have a net book
value of __________________.

12. Which of the following is a correct example of Secret Reserve? [1]

(a) Profit on Sale of Fixed Assets (b) Loss on Sale of Fixed Assets
(c) Showing Net Sales in Trading Account (d) Charging excessive depreciation

13. Following statement is true or not: [1]

“Provision is a charge against the profit, it is made to meet known liability or contingency when
amount is not determined”.

14. Give one difference between Bill of Exchange and Promissory Note on the basis of ‘DRAWER’. [1]

15. Identify the type of error: [1]

“Commission paid for purchase of land is debited to Commission Account instead of Land
Account”.
16. Rectify the following errors by passing entries: [3]
(i) Goods sold on credit to Vinod for Rs.1,500 but recorded as 5,100.
(ii) Computer purchased on credit from Vinod for Rs.26,000 recorded as 2,600.
(iii) Purchase Book was overcast by Rs.1,200.

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17. Following transactions are of M/s. Vinod Kumar & Sons for the month of April, 2020. Prepare [4]
their Purchase Book:
April 9 Purchase on credit from M/s. Mehra Mills:
200 pieces long cloth @ Rs.80
50 pieces shirting @ Rs.100
April 14 Purchased for cash from Ashish Furniture:
5 sofa chairs for office use @ Rs.2,100
April 25 Purchased on credit from M/s. Mukesh Mills:
15 pieces coating @ Rs.1,000
10 pieces shirting @ Rs.90
April 30 Purchase on credit from M/s. Hemraj Typewriters Ltd:
4 typewriters @ Rs.3,900 each
18. Prepare double column cash book from the following information for March 2020: [4]
01 Cash In hand………………………………………………….. 7,500
Bank overdraft………………………………………………... 3,500
03 Paid wages……………………………………………………… 200
05 Cash sales…………………………………………………….. 7,000
10 Cash deposited into bank……………………………………... 4,000
15 Goods purchased and paid by cheque………………………… 2,000
20 Paid rent………………………………………………………… 500
25 Drew from bank for personal use………………………………..400
30 Salary paid …………………………………………………….1,000
19. Complete the following Accounting Equation by filling the missing figures: [4]
S. Particulars Assets = Liabilities + Capital
No.
1. Vinod Started business ? ?
with cash Rs.3,00,000 and
goods Rs.1,00,000.
2. Goods purchased for Cash ? ?
Rs.70,000 and on Credit
Rs.50,000.
New Equation ? ? ?
3. Goods sold costing 20,000 ? + 3,000
for ………?

New Equation ? ? ?
4. Goods sold on credit, ? ?
costing 10,000 for 12,000.
New Equation ? ? ?
5. Furniture purchased on ? ?
credit for office use 8,000.
? ? ?
..

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20. Ram purchased goods from Shyam for Rs.4,000 on 1st March 2020 , and accepted a bill of [4]
exchange for 2 months drawn on him by Shyam on the same date for the amount. Shyam got the
bill discounted at his bank at 12% p.a. on due date Ram met the bill. Pass entries in the books of
Ram and Shyam.

21. Complete the following journal entries of Vinod Bros. [4]

Date Particulars L.F. Debit Credit
(i) ____________ A/c Dr. ---
To _______________ ---
(Being goods costing Rs.2,000 was taken by
proprietor for personal use the market value of
these goods is Rs.2,500)

(ii) ____________ A/c Dr. ---

To _______________ ---
(Being household furniture sold by Vinod for
Rs.14,000 and introduced that money as
capital)

(iii) ____________ A/c Dr. ---

To _______________ ---
(Being Rs.800 due from Mehra are bad debts)

____________ A/c Dr.

(iv) To _______________ ---
(Being goods costing Rs.1,000 and market ---
price Rs.1,200 were destroyed by fire)
…
22. The cash book shows a bank balance of Rs. 7,800. On comparing the cash book with passbook [6]
the following discrepancies were noted :
(a) Cheque deposited in bank but not credited……………….. Rs. 3,000
(b) Cheque issued but not yet present for payment…………... Rs. 1,500
(c) Insurance premium paid by the bank……………………... Rs. 2,000
(d) Bank interest credit by the bank………………………….. Rs. 400
(e) Bank charges……………………………………………… Rs. 100
(d) Directly deposited by a customer………………………… Rs. 4,000
Prepare Bank Reconciliation Statement

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23. On 1st January, 2014, Vinod Ltd. Purchased machinery for Rs.4,80,000 and on 30th June 2015, (8)
it acquired additional machinery at a cost of Rs.80,000. On 31st March, 2016, one of the original
machine (purchased on 1st January, 2014) which had cost of Rs.20,000 was become obsolete
and was sold as scrap for Rs.2,000. It was replaced on that date by purchasing a new machinery
costing Rs.32,000. Depreciation is to be provided @ 15% p.a. on the written down value. Show
machinery account by following calendar year.
OR
Vinod & Sons purchased a machinery on 1st July, 2014 for Rs.6,00,000. On 1st December, 2014
it purchased another machinery for Rs.4,80,000. On 1st April, 2015 it sold 1/3rd part of the first
machinery for Rs.1,50,000 which was purchased on 1 July, 2014 and purchased a latest edition
of machinery for Rs.5,00,000 on the same day. Depreciation is provided @ 10% p.a. by written
down value method and accounts are closed on 31st December every year. Prepare Machinery
Account, Machinery Disposal Account and Provision for Depreciation Account.
Part – B (Financial Accounting – II)
24. What is meant by Single Entry System? [1]
25. Identify if following statement is correct or not: [1]
“Capital at the end + Drawings – Additional Capital – opening capital = Closing Capital”.
26. Net Sales during the year 2019 is Rs.2,85,000. Gross Profit is 25% on Sales. Find out Cost of [1]
Goods Sold.
27. Which of the following software is not an operating software: [1]
(a) MS-DOS (b) Windows XP
(c) MS Word (d) Windows 10
28. Complete the following statement: [1]
“----------------------- software are developed to meet the requirement of the user on the basis of
discussion between the user and developers”.
29. Following is the extract from a Trial Balance: [3]

Particulars Amount (Dr.) Amount (Cr.)

Debtors 1,68,000 --
Bad Debts 4,000 --
Adjustments:
(i) Write off Rs.8,000 as further bad debts.
(ii) Create a provision for doubtful debts at 5% on Sundry Debtors.
Show the treatment of above items in final accounts.
30. Explain Readymade and Customized software with their advantages & limitations. [6]

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31. Following information is given below : calculate Profit/Loss made during the year: [6]
April, 01, 2018 March 31, 2019
Rs. Rs.
Creditors 5,000 30,000
Bills payable 10,000 —
Loan — 50,000
Bills receivable 30,000 50,000
Stock 5,000 30,000
Cash 2,000 20,000
32. From the following balances of M/s Vinod Exports, prepare trading and profit and loss account [8]
for the year ended March 31, 2016 and balance sheet as on this date.

Particulars Amount Particulars Amount

Sundry debtors 9,600 Sundry Creditors 2,500
Opening Stock 22,800 Sales 72,670
Purchases 34,800 Purchases returns 2,430
Carriage inwards 450 Bills Payable 15,600
Wages 1,770 Capital 42,000
Office rent 820
Insurance 1,440
Factory rent 390
Cleaning charges 940
Salary 1,590
Building 24,000
Plant and Machinery 3,600
Cash In Hand 2,160
Gas and Water 240
Octroi 60
Furniture 20,540
Patents 10,000

1,35,200 1,35,200
Adjustments:
(1) Closing stock Rs.10,000.
(2) Provision for doubtful debts is to be maintained at 5% on sundry debtors.
(3) Wages amounting to Rs.500 and salary amounting to Rs. 350 are outstanding.
(4) Factory rent prepaid Rs. 100.
(5) Depreciation charged on Plant and Machinery @ 5% and Building @ 10%.
(6) Outstanding insurance Rs.100.

OR

(a) Find out the value of Gross Profit for Vinod & Sons, when:

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Total purchase during the year…………………... Rs.12,00,000

Return Outward…………………………………...Rs.30,000
Direct Expense…………………………………....Rs.90,000
2/3 of the goods are sold for………………………Rs.9,15,000

(b) The following are the extracts from the trial balance of M/s Vinod & Sons
as on March 31, 2011
Account title Debit Credit
Rs. Rs.
Opening stock 2,00,000
Purchases 8,10,000
Sales 10,10,000
10,10,000 10,10,000
Adjustment:
Closing Stock as on date was valued at Rs.3,00,000.
You are required to record the necessary journal entries and show how the above items will
appear in the trading and profit and loss account and balance sheet of M/s Vinod & Sons.

Contact for Ultimate Book of Accountancy 9501066573

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Marking Scheme
1. Vinod should submit the accounting information to the following two internal users:
(a) To the owner/proprietor of the firm. (b) To the Management. ½+½

2. (c) Communication of Information 1 mark

3. Source Documents:
(i) Cash Memo (ii) Invoice or Bill ½+½
4. Calculation of capital:
= Capital = Assets – Liabilities
= 18,00,000 – 7,00,000 = 11,00,000 1 mark
5. Current Assets other than cash & bank:
(i) Trade Receivables i.e. Debtors + Bills Receivables (ii) Inventories (Stock) ½ + ½
Note: Student may write any other current asset, full marks to be given.
6. (b) Conservatism Principle 1 mark
7. (c) Capital A/c Dr. To Cash A/c 1 mark

8. Journal Entry
Building A/c Dr. 5,000
To Cash A/c 5,000
(Being wages paid) 1 mark
9. (b) Sales Account 1 mark
10. Customer or Account holder 1 mark
11. Rs.84,375 1 mark
12. (d) Charging excessive depreciation 1 mark
13. True 1 mark
14. Bill of Exchange: Seller is the Drawer
Promissory Note: Customer is the Drawer ½+½
15. Error of Principle 1 mark
16. Rectifying Entries
Date Particulars L.F. Debit Credit
(i) Sales A/c Dr. 3,600
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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To Vinod’s A/c 3,600

(Being error is rectified i.e. 5,100 – 1,500)

(ii) Office Equipment A/c Dr. 23,400

To Vinod’s A/c 23,400
(Being posting error is now rectified i.e. 26,000-
2,600)

(iii) Suspense A/c Dr. 1,200

To Purchase A/c 1,200
(Being purchase book was overcast, now
rectified)

1+1+1
17 Purchase Book
Date Particulars Amount
April 9 M/s. Mehra Mills :
200 pieces long cloth @ Rs 80 16,000
50 pieces shirting @ Rs.100 5,000 21,000
April 25 M/s Mukesh Mills :
15 pieces coating @ Rs.1,000 15,000
10 pieces shirting @ Rs.90 900 15,900

Purchase A/c Dr. 36,900

Note : Two entries will not be recorded here. 1 x 4 mark for each entry = 4
18. Cash Book
Date Particulars L.F Cash Bank Date Particulars L.F Cash Bank
Mar. 1 To Balance b/d 7,500 Mar.1 By Bal. b/d 3,500
5 To Sales 7,000 3 By Wages 200
10 To Cash C 4,000 10 By Bank C 4,000
30 To Bal. c/d 1,900 15 By Purchase 2,000
20 By Rent 500
25 By Drawings 400
30 By Salaries 1,000
30 By Bal. c/d 8,800
14,500 5,900 14,500 5900
April 1 To Balance b/d April By Bal. b/d
8,800 1,900
1
4 marks (no step marking)
19. Accounting Equation
S. Particulars Assets = Liabilities + Capital
No.
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
Ultimate Book of Accountancy

1. Vinod Started business 3,00,000 Cash 4,00,000

with cash Rs.3,00,000 and +1,00,000 stock
goods Rs.1,00,000.
2. Goods purchased for Cash
Rs.70,000 and on Credit (70,000) cash 50,000
Rs.50,000. + 1,20,000 stock
New Equation 4,50,000 50,000 4,00,000
3. Goods sold costing 20,000 (20,000) stock + 3,000
for 23,000 + 23,000 Cash

New Equation 4,53,000 50,000 4,03,000

4. Goods sold on credit, (10,000) stock + 2,000
costing 10,000 for 12,000. +12,000 Debtors
New Equation 4,55,000 50,000 4,05,000
5. Furniture purchased on + 8,000 + 8,000
credit for office use 8,000. Furniture
New Equation 4,63,000 58,000 4,05,000

1+1+1+1 (except first entry) = 4

20. Shyam’s Journal

Date Particulars L.F Debit (Rs.) Credit (Rs.)

2020 Ram’s A/c Dr. 4,000
March To Sales A/c 4,000
1 (Sold goods to Ram on credit)

March Bills Receivable A/c Dr. 4,000

1 To Ram’s A/c 4,000
(Received Ram’s acceptance payable
after 2 months)

Bank A/c Dr. 3,920

Discounting Charges A/c Dr. 80
To Bills Receivable A/c 4,000
(Bill discounted at the bank @12%)

½ + ½ +1 = 2
Ram’s Journal

Date Particulars L.F Debit (Rs.) Credit (Rs.)

2014 Purchase A/c Dr. 4,000
March To Shyam’s A/c 4,000
1 (Being purchased goods from Shyam
on credit)

March Shyam’s A/c Dr. 4,000

1 To Bills Payable A/c 4,000
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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(Being Bill of exchange is given to

Shyam)

Bills Payable A/c Dr. 4,000

To Cash/Bank A/c 4,000
(Being the payment of the bill )

½ + ½ +1 = 2
21. Journal Entries
Date Particulars L.F. Debit Credit
(i) Drawings A/c Dr. 2,000
To Purchase A/c 2,000
(Being goods costing Rs.2,000 was taken by
proprietor for personal use the market value of
these goods is Rs.2,500)

(ii) Cash A/c Dr. 14,000

To Capital A/c 14,000
(Being household furniture sold by Vinod for
Rs.14,000 and introduced that money as
capital)

(iii) Bad Debts A/c Dr. 800

To Mehra 800
(Being Rs.800 due from Mehra are bad debts)

Loss by Fire A/c Dr.

(iv) To Purchase A/c 1,000
(Being goods costing Rs.1,000; market price 1,000
Rs.1,200 were destroyed by fire)

1+1+1+1 = 4

22. Bank Reconciliation Statement

Particulars Detail Amount
Balance as per Cash Book 7,800
Add: Cheque issued but not present for payment 1,500
Interest credited by bank 400
Direct deposit by a customer into bank 4,000 5,900

Total 13,700
Less: Cheque deposited but not credited by bank (3,000)
Insurance premium paid by bank (2,000)
Bank Charges (100) (5,100)
Balance as per Pass Book 8,600
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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3+3=6

23. Machinery Account 1+1+6 =8

Date Particulars Amount Date Particulars Amount
2014 2014
Jan 1 To Bank A/c 4,80,000 Dec.31 By Depreciation A/c 72,000
Dec.31 By Balance c/d 4,08,000
4,80,000 4,80,000
2015 2015
Jan 1 To Balance b/d 4,08,000 Dec 31 By Depreciation A/c 67,200
June 30 To Bank A/c 80,000 Dec 31 By Balance c/d 4,20,800
4,88,000 4,88,000
2016 2016
Jan 1 To Balance b/d 4,20,800 March 31 By Bank (sale) 2,000
March To Bank A/c 32,000 March 31 By Depreciation A/c 542
31 March 31 By P/L A/c 11,908
Dec.31 By Depreciation A/c 64,553
Dec.31 By Balance c/d 3,73,797
4,52,800 4,52,800

Working Note:
(1) Calculation of Profit/Loss:
Original cost of the sold machinery was Rs.20,000
Less: Total depreciation till sale @ 15% p.a. = 3,000 + 2,550 + 542 (3 months) = 6,092
Book value = 20,000 – 6,092 = 13,908
Loss on sale = 13,908 – 2,000 (sale) = 11,908
(2) Total Depreciation in year 2016:
On sold machinery = 542 for 3 months
Old remaining machinery = 60,953
New machinery = 3,600 for 9 Months
OR
Machinery Account
Date Particulars Amount Date Particulars Amount
1-7-14 To Bank A/c 6,00,000 31-12- By Balance c/d 10,80,000
1-12- To Bank A/c 4,80,000 14
14
10,80,000 10,80,000
1-1-15 To Balance b/d 10,80,000 1-4-15 By Mach. Disposal 2,00,000
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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1-4-15 To Bank A/c 5,00,000 31-12- A/c 13,80,000

15 By Balance c/d
15,80,000 15,80,000
2 marks
Machinery Disposal Account
Date Particulars Amount Date Particulars Amount
1.4.15 To Machinery A/c 2,00,000 30.6.12 By Bank A/c 1,50,000
By Provision for Dep. 14,750
By P/L A/c 35,250
2,00,000 2,00,000
3 marks
Provision for Depreciation Account
Date Particulars Amount Date Particulars Amount
31.12.14 To Balance c/d 34,000 31.12.14 By Depreciation A/c 34,000
30,000 + 4,000
34,000 34,000
1-4-15 To Mach. Disposal 14,750 1-1-15 By Balance b/d 34,000
31-12- A/c 1,47,100 1-4-15 By Depreciation A/c 4,750
15 To Balance c/d 31-12-15 By Depreciation A/c 1,23,100
38,000 + 47,600 +
37,500
1,61,850 1,61,850
3 marks
Part – B (Financial Accounting – II)

24. Single entry system is also known as incomplete double entry system which records cash
and personal accounts only. 1 mark
25. Statement is not correct. 1 mark
26. Cost of goods sold = 2,13,750 (Sales 2,85,000 – Gross Profit 71,250) 1 mark
27. (c) MS Word 1 mark
28. Tailor-made Software 1 mark
29. Profit and Loss Account (Extract) 3 marks
Particulars Amount Particulars Amount
Bad debts provision 20,000

Balance Sheet (Extract)

Liabilities Amount Assets Amount
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
Ultimate Book of Accountancy

Sundry Debtors 1,68,000

Less : Bad debts 8,000
Less : Provision 8,000 1,52,000

Working Note:
Old bad debt + new bad debt + provision
20,000 = 4,000 + 8,000 + 8,000 (1,68,000 – New bad debts 8,000 =1,60,000 x 5%)

30. Readymade Software:

These software’s are ready to use, easy to handle or easy to operate. These software’s
save time and cost. The best example for accounting software is 'Tally'
Advantages of Readymade Software’s 2 marks
(i) Suitable for small business firms.
(ii) Easily available.
(iii) Affordable (Less expensive)
(iv) User friendly (No special training required)

Limitations of Readymade Software’s 1 mark

(i) Knowledge of computer is required (as well as knowledge of accounting is also
required).
(ii) Costly and installation problems.
(iii) Not safe.
Customized Software:
Readymade software’s are modified as per the requirement. It is known as customized
Software’s. The cost of customized software is higher than the readymade software cost and
this cost is paid by the user.

Advantages of Customized Software’s 2 marks

(i) Suitable for medium and large business houses.
(ii) All transactions are recorded in a systematic manner.
(iii) Software is customized according to the requirement.
(iv) Reliable.

Limitations of Customized Software’s 1 mark

(i) Special training is required to handle these type of software’s.
(ii) Costly.
(iii) Outdated software’s may cause problems.

31. Loss during the year = Closing capital – Opening capital

2,000 = 20,000 – 22,000

Statement of Affairs (Opening)

Liabilities Amount Assets Amount
Trade Payable (creditors + B/P) 15,000 Bills Receivables 30,000
Capital (Bal. fig.) 22,000 Stock 5,000
Cash 2,000
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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37,000 37,000

Statement of Affairs (Closing)

Liabilities Amount Assets Amount
Loan 50,000 Bills Receivables 50,000
Creditors 30,000 Stock 30,000
Capital (Bal. fig.) 20,000 Cash 20,000
1,00,000 1,00,000
2+2+2 =6

32. Trading Account

Particulars Amount Particulars Amount
To Opening Stock 22,800 Sales 72,670
To Purchases less return 32,370 Closing Stock 10,000
To Wages + outstanding 2,270
To Carriage inwards 450
To Factory Rent + prepaid 290
To Octroi 60
To Cleaning Charges 940
To Gas & Water 240
To Gross Profit 23,250

82,670 82,670

Profit and Loss Account

Particulars Amount Particulars Amount
To Salaries + outstanding 1,940 By Gross Profit 23,250
To Office Rent 820
To Insurance + outstanding 1,540
To Provision for doubtful debts 480
To Dep. on Plant & Machine 180
To Dep. on Building 2,400
To Net Profit 15,890

23,250

Balance Sheet
Liabilities Amount Assets Amount
Capital 42,000 Building less Dep. 21,600
Add: Net Profit 15,890 57,890 Plant & Machinery less Dep. 3,420
Sundry Creditors 2,500 Furniture 20,540
Bills Payable 15,600 Patents 10,000
Outstanding Expenses: Salary 350 Sundry debtors less 9,120
Wages 500 provision 10,000
Insurance 100 Closing Stock 2,160
Cash in hand 100
Prepaid Rent (factory)
 BEST ACCOUNTANCY BOOK FOR CBSE CLASS 11th & 12th
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76,940 76,940
2+3+3 =8
OR

(a) Cost of goods sold = Total Purchase – Purchase Return + Direct Expenses
12,60,000 = 12,00,000 – 30,000 + 90,000
Cost of 2/3 goods sold = 12,60,000 x 2/3 = 8,40,000
Gross Profit = 9,15,000 – 8,40,000 = 75,000 3 marks

(b) . Trading and Profit & Loss Account 3 marks

Particulars Amount Particulars Amount

To Opening Stock 2,00,000 By Sales 10,10,000
To Purchases 8,10,000 By Closing Stock 3,00,000
To Gross Profit 3,00,000

13,10,000 13,10,000
By Gross Profit 3,00,000
To Net Profit 3,00,000
3,00,000 3,00,000

Balance Sheet (Extract) 2 marks

Liabilities Amount Assets Amount

Capital --- Closing Stock 3,00,000
Add: Net Profit 3,00,000 3,00,000
3,00,000 3,00,000