An electric device delivers a current of [tex]$15.0 A$[/tex] for 30 seconds. How many electrons flow through it?
Answer (2)
To address the question regarding the adjustments needed due to the change in profit sharing ratio between Wasim and Danish, we must consider the revaluation of assets and the treatment of goodwill.
Step-by-Step Approach:
Revaluation of Land & Building:
The land & building is revalued upward from ₹60,000 to ₹75,000.
This increase of ₹15,000 will be credited to the Revaluation Account.
Goodwill Adjustment:
The firm's goodwill is valued at ₹30,000.
Since the firm used to share profits in the ratio of 3:2, but will now share equally, an adjustment must be made.
Wasim's share of goodwill is: 5 3 × 30 , 000 = 18 , 000
Danish's share of goodwill is: 5 2 × 30 , 000 = 12 , 000
In the new ratio 1:1, each partner’s share of goodwill is 2 1 × 30 , 000 = 15 , 000 .
Wasim will forfeit 18 , 000 − 15 , 000 = 3 , 000 in favor of Danish, while Danish will get an additional 15 , 000 − 12 , 000 = 3 , 000 .
Journal Entries:
Revaluation Account Entry:
Debit: Land & Building Account with ₹15,000
Credit: Revaluation Account with ₹15,000
Goodwill Adjustment Entry:
Debit: Wasim’s Capital Account ₹3,000
Credit: Danish’s Capital Account ₹3,000
This method ensures the correct treatment of goodwill and revaluation, reflecting the change in profit sharing ratio from 3:2 to 1:1.
To calculate the number of electrons flowing through the device, we found the total charge delivered by multiplying the current (15.0 A) by the time (30 seconds), resulting in 450 C. We then divided this charge by the charge of a single electron (approximately 1.6 × 1 0 − 19 C ), which gives about 2.81 billion billion electrons. Therefore, around 2.81 × 1 0 21 electrons pass through the device in 30 seconds.
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