COMPUTERISED ACCOUNTING SYSTEM & E-FILING OF TAX RETURNS

Multiple Choice Questions & Answers

1 Who is the marketer of Tally?

A Tally Package Pvt. Ltd.

B Tally Gold Pvt. Ltd.
C Tally Solutions Pvt. Ltd.
D None of the above

2 Who is the developer of Tally?

A Wally Feurzeig
B John G. Kemeny
C Nandan M. Nilekani
D Shyam Sundar Goenka

3 What is the Short-cut key for quitting tally?

A Alt + Ctrl + Q
B Alt + Q
C Ctrl + Q
D Alt + F2 + Q

4 What does tally run on?

A Windows
B Tally Solutions
C ERP Module
D Tally Gold Edition

5 What is Short-cut key for selecting company?

A Alt + F1
B F1
C Ctrl + F1
D Alt + Ctrl + F1

6 What are the two ledgers that is by default provided by tally?

A Cash a/c & Bank a/c
B Bank a/c & P/L a/c
C Cash a/c & P/L a/c
D None of the above
 7 How to activate calculator in tally anywhere?
A Alt + C
B Ctrl + N
C Ctrl + Alt + N
D Ctrl + R

8 What are the languages required for tally?

A C
B C++
C C & C++
D None of the above

9 What is Primary Key?

A primary key is a maximal set of attributes in a table that uniquely identifies tuples in
A that table.
A primary key is a minimal set of attributes in a table that uniquely identifies tuples in
B that table.
C A primary key is a unique identifier.
D Both B & C

10 What is the short-cut key for back-up?

A Shift + Tab
B Alt + Tab
C Shift + Ctrl + Tab
D None of the above

11 What is the short-cut to copy text from Tally?

A Ctrl + Alt + C
B Alt + C
C Ctrl + Shift + C
D Alt + Shift + C

12 What is the short-cut to paste text from Tally?

A Ctrl + Shift + V
B Alt + V
C Ctrl + Alt + V
D Alt + Shift + V

13 How can you file an income tax return in India?

 A www.gst.gov.in
B www.mca.gov.in
C www.incometaxindiaefiling.gov.in
D None of the above

14 What are the details required for filing income tax returns?
A PAN, Aadhar Card, Current address and Bank Details
B Income proofs and information about all the deductions claimed under Section 80
C Tax payment information such asTDS and advance tax payments
D All of the above

15 What is the benefit of income tax return file?

A Claim Tax Refund
B Income & Address Proof
C Avoid Penalty and Prosecution
D All of the above

16 What is the due date of submission of return for an individual?

A 31st July
B 31st August
C 30th September
D 31st October

17 What is the due date of submission of return for a company?

A 31st July
B 31st August
C 30th September
D 31st October

18 What is the Short-cut key for Payments in Tally?

A F3
B F4
C F5
D F6

19 What is the short-cut key for Receipts (transaction for direct cash) in Tally?
A F4
 B F5
C F6
D F7

20 Which Shortcut key is used to create a new company in Tally?

A Ctrl+F3
B Alt+F3
C Ctrl+F4
D Alt+F4

21 Create a new company in Tally from Company Info. menu is possible by selecting:
A New Company
B Start Company
C Create
D Create Company

22 The option used in Tally to close opened Company is:

A Alter Company
B Close Company
C Shut Company
D Exit Company

23 The return of income is to be furnished in

A ITNS281
B Form 26AS
C Form26Q
D ITR 1 – to 7 (as the case may be)

24 Which one from the following options is the acknowledgement of filing the return of
income?

A ITR4
B ITR – V
C Form26AS
D Form 26QB

25 The return of income can be filed with the Income-tax Department in electronic mode
only.
A TRUE
 B FALSE

26 A company can file its return electronically without digital signature.

A TRUE
B FALSE

27 A firm or an individual or a Hindu Undivided Family (HUF) whose books of account are
required to be audited under section 44AB shall furnish the return of income
electronically under digital signature.
A TRUE
B FALSE

28 A resident and ordinarily resident individual/HUF having any assets (including financial
interest in any entity) located outside India or signing authority in any account located
outside India shall furnish the return of income electronically with digital signature.
A TRUE
B FALSE

29 A partnership firm required to get its books of account audited shall file the return of
income electronically with or without digital signature
A TRUE
B FALSE

30 Where the return of income is electronically filed without digital signature and without
using electronic verification code, then a copy of ITR-V, duly signed by the taxpayer, is
to be sent (within the period specified in this regard, i.e., 120 days) by ordinary post or
speed post or courier to “Income-tax Department – CPC, Post Bag No. 1, Electronic City
Post Office, Bengaluru–560100 (Karnataka).
A TRUE
B FALSE

31 TDS (Tax deducted at source) was deducted on interest from tax- saving Fixed Deposits
(FDs) The tax payer--------
A Will not have to report the income because tax has already been paid.
B Has to add the income to his annual income and pay additional tax if necessary
C Can claim a refund of the TDS because these were tax saving fixed deposit
D Any of the above.

32 Number of digit in a PAN card is:

A 7
B 9
C 10
 D 8

33 Which sub menu is used to create new ledger, groups and voucher types in tally
A Account Info
B Accounting Vouchers
C Inventory Vouchers
D Inventory Info

If the recipient of income doesn’t furnish his PAN to deductor then TDS is to be deducted
34 at which rate?
A 10%
B 15%
C 5%
D 20%

35 Related fields in a database are grouped to form a

A Data file.
B Data record.
C Bank.
D Menu.

36 A report generator is used to

A Delete files
B Print files on paper.
C Data entry.
D Update files

37 Which option is used in Tally to make changes in created company?

A Shut Company
B Select Company
C Alter
D None of these

38 Salary Account comes under which head

A Indirect Incomes
B Indirect Expenses
C Direct Incomes
D Direct Expenses
39 To creating voucher, step after GOT is
A Accounts info.
B Accounting vouchers
C Inventory vouchers
D Inventory info.

40 Which menu appears after starting tally for the first time?
A Gateway of Tally
B Company Info
C Display
D None of these

41 Which shortcut key is used in Company Features screen to use Inventory features in
Tally?
A F1
B F2
C F4
D F3

42 We deduct ----- after computing tax liability, to determine the actual tax payment.
A Advance tax
B TDS
C TCS
D Both i & ii

43 Which shortcut key to zoom in Tally?

A Alt+P
B Alt+Z
C Alt+Ctrl+Z
D None of these

44 Which shortcut key is used in company for statutory and taxation in Tally?
A F11 And Then F3
B F12 And Then F3
C Alt+F11
D Alt+Ctrl+F11
Which key is used to post credit purchase in Tally?
45
A F8
B F9
C F10
D F2

46 Where do we record transactions of Salary, Rent paid?

A Contra
B Journal
C Receipt
D Payment

47 In Tally functions of F3 button

A To close the company
B To select the different company
C To change the current date
D To select the company

48 All payments are entered under Accounting Voucher in Tally through

A F5
B F6
C F7
D F8

49 For Bad Debt Recovery which group required to be selected

A Indirect income
B Direct income
C Direct expenses
D Indirect expenses

50 Is it possible to load companies with the same name at the same time?
A Yes
B No
C Always possible
D Sometimes possible

51 Tally ERP 9 Logo is displayed at

A Left of the bottom pane
B Right of the bottom pane
C Middle of the bottom pane
D None of the above
52 Find out which is not a Default Ledger in Tally
A Profit and Loss
B Cash in Hand
C Capital Account
D None of these

53 Choose the right option to change the Company Information

A Company info> Back up
B Company info> Alter
C Company info> split Company Data
D None of these

54 Multiple godown are activated from

A F11
B F11>F1
C F11>F2
D F11>F3

55 To print a voucher from Tally pressing

A Ctrl+P
B Shift +P
C Alt +P
D Ctrl+Alt +P

56 Select the right usefulness of Tally vault Password

A It will lock the period of Company Sales
B It will lock the period of Company
C It will lock all voucher entries for that Company
D It will not show the Company Name in the Company Select List

57 In Tally to make journal entry select the right option

A F7
B F10
 C F11
D Alt+F7

58 Select Credit Note Voucher with shortcut key

A Alt+F8
B Ctrl+F8
C Shift+F8
D None of the above

59 For Reconciliation of Bank in bank ledger press

A F3
B F5
C F10
D F12

60 To record purchase of Fixed Assets in credit, pass the entry from

A Payment mode
B Receipt Mode
C Journal Mode
D Contra Mode

61 Patent account falls under :

A Investments
B Liabilities
C Current Assets
D None of these

62 To get Payroll Reports choose

A Gateway of Tally>Display
B Gateway of Tally>Display> Statement of Accounts
C Gateway of Tally>Display> Statement of Payroll
D Gateway of Tally>Display>Payroll Reports

63 TDS deduction entry can be made through

A Payment Voucher
B Journal Voucher
C Receipt Voucher
D All of the above

64 Which shortcut key is pressed to create a new Ledger during voucher entry ?
A Alt+ C
 B Alt+ X
C Alt+ D
D Alt+ A

65 To register and create account for e filing of Income Tax which is the required documents
A Permanent Account Number
B Tax Deduction Account Number
C TDS Certificate
D Form 16

Following is an annual statement maintained for disclosing the details of tax credit in a
66 tax-payer's account as per the database of the I-T Department:
A 234C
B 26AS
C ITR V
D None of the above

67 Transfer of materials from one godown to another godown, use

A Manufacturing Journal
B Stock Journal
C Purchase Journal
D Both A & B

68 To save entry without any amount, we have to use

A Cost Center
B Maintain Multiple godown
C Allow 0 value entry
D Use Rejection notes

69 What is the Short-cut used for Sales Order in Tally?

A Alt + F4
B Alt + F5
C Alt + F7
D Alt + F8

70 We can repeat narration by pressing

A Shift + R
B Alt + R
C Ctrl + R
D Alt + Shift + R
 COMPUTERISED ACCOUNTING -MCQ
MULTIPLE CHOICE QUESTIONS

1. The short key for company creation is ………………

A. Ctrl+f2
B. alt+f2
C. alt+f3
D. ctrl+f3
2. F10 is the short key for ……………….. Voucher
A. Payment
B. Memo
C. Receipt
D. Purchase
3. Sales return are recorded in ………………. Voucher
A. Sales voucher
B. Debit note
C. Receipt
D. Credit note
4. Erp stands for
A. Enterprise resource planning
B. Economic resource planning
C. Efficient resource planning
D. Economic resource processing
5. The home screen of tally is also known as
A. Menu bar
B. Gate way of tally
C. Accounts info
D. Button tool bar
6. Calculator area can be activated using
A. Alt +f2
B. ctrl + m
C. Ctrl +n
D. alt+ m
7. Full form of odbc
A. Open data base connectivity
B. Open data base calculating
C. Open document basically
D. Order data base connection
8. The option ‘statutory compliance for’ is appearing in
A. Company creation screen
B. vat classification screen
 C. F11 accounting features
D. account creation screen

9. Changes in accounts are possible only in

A. Display mode
B. Alteration mode
C. Single mode
D. multiple mode
10. Reserve group accounts in tally is
A. 28
B. 30
C. 18
D. 15
11. An account that the user need not create is
A. Cash at bank
B. Sundry creditors
C. Cash in hand
D. Balance sheet
12. The voucher type for recording goods received
A. Rejection in
B. Receipt note
C. Purchase order
D. Stock voucher
13. TDS stands for
A. Tax deducted at source
B. taxation decision summary
C. Tax decision service
D. Taxation declaration service
14. Employee salary details are shown in
A. Attendance sheet
B. Gratuity papers
C. Exact reports
D. Pay roll
15. Salary comes under ……………. Head
A. Direct expense
B. current liability
C. Indirect expense
D. Current asset.
16. Vouchers can be displayed in
A. Accounts info
B. Day book
C. inventory info
 D. Ledger
17. Professionals usually maintain accounts as
A. Accounts with inventory
B. accounts only
C. Normal accounting
D. payroll accounting
18. A company can be deleted only in
A. Display
B. alter
C. delete
D. Create
19. Company features in tally includes
A. Accounting features
B. Inventory features
C. Statutory features
D. all of the above.
20. The short key for changing period in tally is
A. Alt+f3
B. alt+f2
C. ctrl+f1
D. Ctrl+f2
21. Integrated accounts with inventory is available in
A. F12 configuration
B. f11 features
C. inventory info
D. accounts info
22. Collection of ledgers of same nature is called
A. Vouchers
B. asset
C. Group
D. None of these
23. Drawings accounts is to be created by linking with
A. Capital account
B. Current account
C. Current liability
D. Drawings
24. The options ‘ use common narration’ and ‘ narration each entry’ appear
A. Account creation screen
B. Voucher entry screen
C. F11 accounting features
D. Voucher type creation screen
25. Predefined groups are also called as
 A. Main group
B. Primary group
C. Statutory group
D. Parent group
26. Which of the following is not a disadvantage of introducing computerized accounting system
A. Possible demotivation through reundance
B. High expenditure on set up
C. Saving made on labour cost
D. Required staff training
27. Tally package is developed by
A. Peutronics
B. Tally solutions
C. Coral software
D. Vedika software
28. We can change the company information from
A. Company info → back up
B. company info → alter
C. Company info → split company data
D. none
29. How many inbuilt account groups are in tally by default
A. 29
B. 31
C. 25
D. 34
30. The short cut used to activate calculator is
A. Ctrl + n
B. Ctrl + m
C. Ctrl + a
D. Ctrl + b

31. Budget represents ……………………

A. Estimation
B. Forecasting
C. Assumption
D. All of these
32. To see any report in detailed way, press
A. Alt+f2
B. F2
C. Alt + c
D. Alt+f1
33. Service tax report can be seen from
A. Display > day book
B. Display > account books
C. Display > statutory masters
 D. Display > statutory reports
34. Transfer from main cash to petty cash you require to pass ………………
A. Voucher.
B. Payment
C. Contra
D. Receipt
35. If the financial year from is 1st april 2005 and the books beginning from is 1stjanuary 2006 then
what will be the closing date?
A. 31st Dec 2006
B. 31st march 2006
C. 31st December 2005
D. None of these
36. Income tax number of the company will appear in which report?
A. Cash/bank book
B. Profit and loss a/c
C. Reminder letter
D. None of these
37. Patent account falls under
A. Investments
B. Liabilities
C. Current assets
D. None of these
38. Find out which is not a default ledger in tally.
A. Cash in hand
B. Capital account
C. Profit & loss
D. None of these
39. Multiple godowns are activated from
A. F11
B. F11 > f1
C. F11 > f2
D. F11 > f3
40. “allow components list details (bill of materials)” option is activated for
A. Ledgers
B. Cost category
C. Stock items
D. Budgets
41. What is MRP?
A. Market price
B. Maximum retail price
C. Marginal price
D. Minimum retail price
42. Discount column is available in
A. Sales invoice
B. Purchase invoice
C. Both (a) and (b)
D. None of these
43. We can cancel a voucher using
A. Alt + x
 B. Ctrl + x
C. Shift + x
D. Ctrl + shift + x
44. To create purchase order press
A. Alt + f4
B. Ctrl + f4
C. F4
D. None of these
45. Single entry mode is applicable for
A. Receipt voucher
B. Contra voucher
C. Payment voucher
D. All of these
46. To use dr/cr instead of to/by during voucher entry or vice versa, press
A. F10
B. F12
C. F11
D. None of these
47. What is tan?
A. Tax account number
B. Tax assessment number
C. Tax assignment number
D. None of these
48. Drawings account is to be created by linking with
A. Capital
B. Current asset
C. Current liability
D. Drawings
49. Which of the following is related with payment of cash
A. Tcs
B. Tds
C. Fbt
D. Vat
50. The options ‘use common narration’ and ‘narration for each entry’ appears in
A. Account creation screen
B. Voucher entry screen
C. F11 accounting features
D. Voucher type creation screen
51. Transactions are firstly entered in:
A. Journal
B. Ledger
C. Trial balance
D. None of these
52. A trial balance is prepared:
A. To prepare p &l a/c
B. To test the arithmetical accuracy
C. For making adjustments.
D. To balance the a/c
53. Capital is treated as liability because of:
 A. Dual aspect concept
B. Money measurement concept
C. Matching concept
D. Entity concept
54. ______ are the liabilities which are payable after a long period
A. Fixed liabilities
B. Miscellaneous expenditure
C. Current liabilities
D. Contingent liabilities
55. ______ is an example for long term liabilities
A. Creditors
B. Debentures
C. Overdraft
D. Bills payable
56. _______ is the collection of all accounts
A. Journal
B. Voucher
C. Invoices
D. Ledger
57. _______ is the book of original entry.
A. Journal
B. Voucher
C. Invoices
D. Ledger
58. The process of ascertaining the balance of a particular account on a given date is:
A. Posting
B. Journalizing
C. Balancing
D. Accounting.
59. _______ is the expense which is unpaid at the end of the accounting period.
A. Outstanding expenses
B. Prepaid expenses
C. Proposed expenses
D. Working capital.
60.______ is an example for tangible assets.
A. Furniture
B. Debtors
C. Patent
D. Discount on issue of shares and debentures
61. Which account is the odd one?
A. Furniture
B. Land and buildings
C. Stock of raw materials
 D. Plant and machinery
62. Which of the following is the example of external users of accounting information?
A. Government
B. Owners
C. Management
D. Employee
63. A ______ is sent to a customer when he returns the goods.
A. Debit note
B. Credit note
C. Proforma invoice
D. Bill
64. A ______ is sent to the seller when he is taken back the sold goods.
A. Debit note
B. Credit note
C. Proforma invoice
D. Bill
65. Which of the following is not a transaction?
A. Goods are purchased on cash basis for rs. 1000.
B. Salaries paid for the month of may 2009.
C. Land is purchased for rs. 10 lakhs.
D. An employee is dismissed from the job.
66. Bank account is _________.
A. Personal account
B. Real account
C. Nominal account
D. Intangible real account
67. Income earned but not received is known as __________
A. Advance income
B. Proposed income
C. Earned income
D. Accrued income
68. _____ refers the amount invested by the owner into business.
A. Loan
B. Advance
C. Capital
D. Prepaid expenses
69. _______ is the major source of revenue of any business.
A. Investment
B. Advances
C. Loan
D. Sales
70. Assets acquired for long term use in the business are called _________.
A. Fixed assets
 B. Current assets
C. Fictitious assets
D. Liquid asset

71. 4. A person who owes money to the business is a ____________.

A. Debtor
B. Creditor
C. Investor
D. Supplier
72. Accrued income comes under
A. Current liability
B. Capital
C. Current asset
D. Fixed asset
73. Taxes paid come under which group?
A. Capital
B. Loans and liabilities
C. Direct expenses
D. Duties and taxes
74. Accounting principles are divided into two types. These are
A. Accounting concepts
B. Accounting conventions
C. Accounting standard
D. 1 and 3 both
75. The term current assets does not include __________
A. Debtors
B. B/r
C. Stock
D. Goodwill
76. What is the utility of tally vault password?
A. It will lock the period of company
B. It will lock all voucher entries for that company
C. It will not show the company name in the company select list.
D. None of these
77. F12 is known as
A. Company features
B. Company configuration
C. Accounting features
D. None of these
78. To activate MRP feature from gateway of tally initially we need to press
A. F11
B. F12
C. F10
 D. Alt + f1
79. Multiple godowns are activated from
A. F11
B. F11 > f1
C. F11 > f2
D. F11 > f3
80. There are _________ predefined ledgers
A. One
B. Three
C. Two
D. Four
81. To print a voucher from tally we need to press
A. Ctrl + p
B. Shift + p
C. Alt + p
D. Ctrl + alt + p
82. Closing stock come under------
A. Current asset
B. Fixed asset
C. Stock in hand
D. Direct income
83. E-mail can be used to
A. Send mail directly from tally screen
B. To send e-mail
C. Download information
D. Access help
84. In tally screen right extreme displays------
A. Selected companies
B. Current date
C. Gate way of tally
D. Button bar
85. Retained earnings is an alias of
A. Indirect income
B. Reserve and surplus
C. Pital account
D. Vestments
86. We can cancel a voucher using
A. Alt + x
B. Ctrl + x
C. Shift + x
D. Ctrl + shift + x
87. Income tax number of the company will appear in which report?
A. Cash/bank book
 B. Profit and loss a/c
C. Reminder letter
D. None of these

88. Patent account falls under

A. Investments
B. Liabilities
C. Current assets
D. None of these
89. Find out which is not a default ledger in tally.
A. Cash in hand
B. Capital account
C. Profit & loss
D. None of these
90. Capital of the company is included under
A. Capital account
B. Fixed liabilities
C. Loans and advances
D. Current liabilities
91. Carriage inwards can be included in
A. Direct expenses
B. Indirect expenses
C. Current liability
D. Misc. Expenses
92. Function key for changing date is
A. Alt + f2
B. F2
C. F5
D. F6
93. Function key for changing current period is
A. Alt + f2
B. F2
C. F5
D. F6
94. Budget represents ……………………
A. Estimation
B. Forecasting
C. Assumption
D. All of these
95. The branch of accounting which analyses and interprets the overall data is-----
A. Financial accounting
B. Cost accounting
C. Management accounting
 D. None of these
96. To view detailed form of every report, we have to press----
A. Alt+ f2
B. Alt +f1
C. Alt + f3
D. F6
97. Function key for receipt voucher is?
A. F3
B. F4
C. F5
D. F6
98. Function key for payment voucher is?
A. F3
B. F4
C. F5
D. F6
99. Function key to select purchase voucher is?
A. F8
B. F9
C. F4
D. F3
100. Function key to select sales voucher is?
A. F8
B. F9
C. F4
D. F3
101. Function key to select journal voucher is?
A. F5
B. F6
C. F7
D. F2
102. Function key to select contra voucher is?
A. F4
B. F8
C. F9
D. F7
103. To activate cost centre and cost category feature we have to select
A. Configuration
B. F 11 features
C. Group creation
D. Voucher creation
104. The left hand side of tally screen shows
A. Current date
 B. Last entered voucher
C. Gate way of tally
D. List of selected companies

105. For selecting debit note voucher we have to use ----- key
A. Ctrl f9
B. Ctrl f8
C. Alt f7
D. Alt f8
106. For selecting credit note voucher we have to use ----- key
A. Ctrl f9
B. Ctrl f8
C. Alt f7
D. Alt f8
107. Credit note is used for entering
A. Purchases
B. Sales
C. Purchase return
D. Sales return
108. Debit note is used for entering
A. Purchases
B. Sales
C. Purchase return
D. Sales return
109. F2 is used for
A. Changing current date
B. Changing current period
C. Change the voucher
D. Select payment voucher
110. For selecting a company use ----key
A. F1
B. F2
C. F6
D. F7
111. ---- key helps to select function and features screen
A. F8
B. F6
C. F11
D. F9
112. Bottom of tally screen shows---
A. Button bar
B. List of vouchers
C. List of companies
 D. Calculator
113. ----- button helps to connect data from spread sheet or other application
A. E-mail
B. Help
C. Export
D. Browser
114. For entries involving both cash and bank transactions we use ---- voucher
A. Contra voucher
B. Journal
C. Sales
D. Purchase
115. For entries not involving either cash or bank transactions we use ---- voucher
A. Contra voucher
B. Journal
C. Sales
D. Purchase
116. Function key for selecting payment voucher is----
A. F5
B. F6
C. F9
D. F11
117. F12 button is used to select--- option
A. Select company
B. More features
C. Inventory
D. Configuration
118. Loans from individual comes under ---- group
A. Fixed liabilities
B. Loans and advances
C. Current liabilities
D. Capital
119. Adjustment entries can be entered in
A. Contra voucher
B. Journal voucher
C. Sales voucher
D. Purchase voucher
120. F10 key is used to select
A. Contra voucher
B. Reversing journal
C. Receipt voucher
D. Payment voucher
 Answers
1. C 2.B 3.d 4.a 5.b 6.c 7.a 8.a 9. B 10.a 11.c 12.b
13.a 14.d 15.c 16.b 17.b 18.b 19.d 20.b 21.b 22.c 23.a 24.c
25.c 26.c 27.b 28.b 29.a 30.a 31.d 32.d 33.c 34.c 35.b 36.d
37.d 38.b 39.b 40.b 41.b 42.c 43.a 44.d 45.d 46.c 47.a 48.a
49.b 50.b 51.a 52.b 53.d 54.a 55.b 56.d 57.a 58.c 59.a 60.a
61.c 62.a 63.b 64.a 65.d 66.b 67.d 68.c 69.d 70.a 71.a 72.c
73.d 74.d 75.d 76.c 77.b 78.a 79.b 80.a 81.c 82.c 83.a 84.d
85.b 86.a 87.d 88.d 89.b 90.b 91.a 92.b 93.a 94.d 95.c 96.b
97.d 98.c 99.b 100.a 101.c 102.a 103.b 104.d 105.a 106.b 107.d 108.c
109.a 110.a 111.c 112.d 113.c 114.a 115.b 116.a 117.d 118.b 119.b 120.b