CTF Sample Paper Term -1 (2021-22) Accountancy (055) Class- Xil [For Olympiad Aspirants only] Time Allowed: 90 Minutes Maximum Marks: 40 General Instructions: Read the following instructions very carefully and strictly follow them: 1. ai. a2 This question paper comprises two PARTS —| and II. There are 55 questions in the question paper. 2. Both parts are compulsory for all candidates. 3. There is an internal choice provided in each Section. A. Part! contains three Sections -A, B and C. Section A has questions from 1 to 18 and Section B has questions from 19 to 36, you have to attempt any 15 questions each in both the sections B, Part |, Section C has questions from 37 to 41. You have to attempt any four questions. C. Part Il, contains two Sections — A and B. Section A has questions from 42 to 48. You have to attempt any five questions and Section B has questions from 49 to 55, you have to attempt any six questions. All questions carry equal marks. There is no negative marking Part-I: Accounting for Partnership firms and Companies Section- A Instructions: From question number 4 to 18, attempt any 15 questions At the time of reconstitution of a partnership firm, there is some unrecorded liability, it will be: {a) Debited to Partners Capital Acs (b) Debited to Revaluation A/c {c) Credited to Revaluation A/c (d) Credited to Partners Capital alc In what way the Revaluation account will be affected with the information given below: Balance Sheet Liabilities Amount Workmen's Compensation Fund % 20,000 Adjustment: Liability against Workmen's compensation Fund was estimated to be Page 1 of 16as. a4. as. Qsé. a7. % 22,000. (a) % 2,000 will be debited to Revaluation account (b) & 2,000 will be debited to partners’ capital account (c) & 22,000 will be debited to partners’ capital account (A) 22,000 will be debited to Revaluation account The portion of the capital which can be called only at the time of winding up of the company is known as (a) Nominal capital (b) Uncalled up capital (c) Reserve capital (d) Subscribed capital When the partners’ capital are fixed, the drawings made by a partner will be recorded in... (a) Debit side of Partners capital A/c (b) Credit side of Partners capital Ne (c) Debit side of Partners current A/c (d) Credit side of Partners current A/c Various terms relating to share capital of a company are: (i) Issued Capital, (ii) Authorized capital, (ii) Subscrived but not fully paid up (iv) Subscribed and fully paid up. Identify from following the proper order in which they appear in notes to company’s balance sheet: (a) (i), (i), (ill), (iv) (b) (id), @, (iv), (iil) (c) (i), (iil), (it), (iv) (A) (i), (ii), (i), (iv) ‘A.Company forfeited 1,300 shares of € 100 each, % 75 called up, for nonpayment of € 40 per share. What will be the minimum price at which these shares can be reissued as fully paid up? (a) 70 per share (b)® 65 per share (c)& 40 per share (a) 95 per share. The profit eamed by a firm after retaining = 5,000 to its reserve was & 60,000. The normal rate of return is 10%. The firm has total tangible assets worth & 6,00,000 and outside liabilities € 2,80,000. The value of the goodwill as per capitalization of average profit method will be: Page 2 of 16as. as. Qa 10. a12 13. (a) % 3,30,000 (b) & 2,80,000 (c) § 2,30,000 (d) 3,20,000 In the absence of partnership agreement, which of the following not provided for: (a) Equal Profit Sharing (b) Commission to manager (c) Rent to a partner (d) Salary to partners P and Q are partner in a firm sharing profit & losses in the ratio of 7:5. Ris admitted in the firm as a new partner for 1/6 th share, which he acquire equally from P and Q. The new profit sharing ratio will be : (a) 6:54 (b) 5:4:3, (c) 6:3:1 (4) 3:21 When shares are forfeited, the share capital account is debited with the: (a) Nominal value of shares (b) Called-up value of shares. (c) Paid-up value of shares (d) Market value of shares. The balance in the investments fluctuation fund, after meeting the loss on revaluations of investments, at the time of admission of a partner will be transferred to: (a) The capital reserve (b) The revaluation account (c) The old partners’ capital account (d) The general reserve A, Band C are in a partnership business. A used @ 1,00,000 belonging to the firm and made a profit of € 75,000 by speculation. Suggest which decision should be taken by the firm? (a) Aneeds to return € 1,00,000 to the firm. (b) A.will sacrifice his share of profit to the extent of € 75,000 in that year. (c) Aneeds to return & 1,75,000 to the firm. (d) Aneeds to pay back 1,00,000 equally to B and C. As per section 52 of Companies Act 2013, accounts to be credited against securities premium are all except? Page 3 of 16a4, Q15. até. aiz7. ais. (a) Preliminary Expenses (b) Premium on redemption of Debentures (c) Discount on issue of debentures/shares (d) Interest on Debentures Sunrise Ltd. offered 15,000 equity shares of Rs.10 each, of these 10,000 shares were subscribed. The Amount was payable as On application ® 2 On allotment & 3 On first Call € 2 On final call % 3. Mr. Kunal holding 200 shares failed to pay allotment money whereas Mr. Yuvraj holding 300 shares paid both calls elong with allotment. The nat amount received on allotment will be: (a) ¥ 29,400 (b) = 31,500 (c) ¥ 30,900 (d) % 30,500 How do you treat accumulated losses in case of admission of a partner when old partners decide to record them at their old figures in the new Balance Sheet. {a) Sacrificing partner's capital a/c debited and gaining partner's capital afc credited. (b) Gaining partner's capital a/c debited and sacrificing partner's capital alc credited (c) Debit old partners’ capital account and credit accumulated losses account (d) Debit accumulated losses account and credit old partners’ capital account Calculate the amount of second & final call when Raja Ltd, issues Equity shares of 100 each at a premium of 20% payable on Application 25, On Allotment 245, On First Call 210. (a) Second & final call 340 (b) Second and final call & 20 (c) Second & final call & 30 (d) Second & final call $50. Raja and Rani were partners sharing profits and losses in the ratio of 5:3. On 1st April,2021 they admitted Gulam as a new partner and new ratio was decided as 3: Goodwill of the firm was valued as %7,20,000. Gulam couldn't bring any amount for goodwill. Amount of goodwill share to be credited to Raja and Rani Account's will be: - (a) & 75,000and 845,000 respectively (b)% 60,000 and %60,000 respectively (c) % 90,000 and %30,000 respectively (d) & 72,000 and %48,000 respectively At the time of Admission of a new partner : {a) new partnership deed is prepared as old partnership deed comes into an Page 4 of 16ais. Q20. a2. end (b) old partnership deed amended {c) no need to amendment in old partnership deed {d) Both (A) and (B) Part-I Section -B Instructions: —From question number 19 to 36, attempt any 15 questions. A and B are partners sharing Profit and Loss in the ratio 3 : 2. From 1* April, 2019, they decided to share future Profit and Loss equally. On that date there was a debit balance of € 30,000 in Profit and Loss A/c. What entry will be passed if the firm decided not to alter the values in books? {a) Debit B’s Capital A/c € 3,000 and Credit A’s Capital A/c € 3,000 (b) Debit P&L A/c € 30,000 and Credit A by ® 18,000 and B by ¢ 12,000 {c) Debit A by & 18,000, B by & 12,000 and Credit P&L Alc by % 30,000 {d) Debit A’s Capital A/c € 3,000 and Credit B’s Capital A/c ¥ 3,000 A and B started business on ‘st July 2018 who share profits in the ratio of 3 : 1. They contributed % 40,000 and & 30,000 respectively by way of capital on which they agree to allow interest @ 6% p.a. irrespective of profits. Profits earned during the year ending 31st March, 2019 (before allowing interest on capital) was % 3,000, The effect of above situation will be: {a) Profit € 3,000 will be divided among partners in the ratio of their interest on capital (b) Loss & 4,200 will be divided among pariners in the ratio of 3 : 4 (c) Loss of € 150 will be divided among A and B in 4:3 (d) Loss of € 150 will be divided among A and B in Mohit had applied for 900 shares, and was allotted in the ratio 3: 2. He had paid application money of ® 3 per share and couldn’ t pay allotment money of @ 5 per share. First and Final call of € 2 per share was not yet made by the company. His shares were forfeited. The following entry will be passed Share Capital A/c Dr. x To Share Forfeited A/c a To Share Allotment Alc Zz Here X, Y and Z are (a) 6,000; ¥ 2,700; & 3,000 (b) % 9,000; € 2,700; € 4,500 (c) & 7,200; & 2,700; & 4,500 (d)& 4,800; € 2,700; € 2,100 Page S of 16Q22. a 23. a24. a25. a26. 1,000 shares allotted to Mr. X, on which & 100 each called up, and % 60 paid up were forfeited and reissued for & 80 each as & 100 paid up. Amount transferred to capital reserve A/c is (a) 60,000 (b)% 80,000 (6) 1,00,000 (d)@ 40,000 Ram and Shyam are new partner sharing profits and losses in the ratio of 3:2 ‘Their balance sheet shows building at Rs. 1,60,000/-. They admitted Mohan as a new partner for 1/4 share. In additional information it is given that building is undervalued by 20%. The share of loss/profit of revaluation of Shyam is & current value of building shown in new balance sheet is__ (a) Profit 12,800, 1,92,000 (b) Profit 16,000, 2,00,000 (c) Loss 12,800, 1,28,000 (d) Profit32,000, 2,00,000 Aman and Boman are partners sharing profits equally. Business is being carried from the property owned by Aman on a yearly rent of Rs.24,000. Aman is to get salary of Rs.1,20,000 p.a. and Boman is to get commission @ 5% of net sales. Sales during the year was Rs. 30,00,000. Profit for the year ended 31st March, 2020 before providing for rent was Rs.5,00,000. Determine the amount of profit share of Boman. a) Rs.2,50,000 b) Rs.1,03,000 ¢) Rs.2,53,000 d) Rs 1,60,000 A and B are partners sharing profits in the ratio of 3:2 with capital of Rs. 50,000 and Rs. 40,000.They admitted C as a new partner who brings Rs.50,000 as capital for 1/4 share of profit. The revaluation profit is Rs.20,000. the amount of goodwill of C share a) Rs. 10,000 b) Rs. 60,000 ¢) 20,000 d) 2,00,000 Rahu, Shani, and Kaal are partners sharing Profits and Losses in the ratio 5 : 3 : 2. Rahu had drawn % 10,000 at the beginning of every month, Shani had drawn Rs. 30,000 at the beginning of every quarter, Kal had drawn Rs. 1,20,000 during the year. Interest on drawings was to be charged @10% p.a. who will be charged with highest Interest on drawings? (a) Rahu Page 6 of 1627. a28. Q29. {b) Shani (c) Kaal {d) Equal interest on Drawings for all Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R) Assertion- At the time of admission of a partner, if provision for doubtful debts is to be reduced, it shall be debited to profit & loss adjustment account. Reason: Profit & Loss adjustment account is a nominal account and all changes in the current value of assets and liabilities at the time of reconstitution of firm will be shown in this account In the context of the above two statements, which of the following is correct? a) Both (A) and (R) are correct but (R) is not the correct reason of (A). b) Both (A) and (R) are correct and (R) is the correct reason of (A). ¢) Only (R) is correct. d) Both (A) and (R) are incorrect. A Company invited applications for 1,00,000 shares of Rs.10 each payable Rs.2 on application, Rs.3 on allotment, Rs.3 on first call and Rs.2 on final call. Public has applied for 1,25,000 shares and all the shares were allotted on pro-rata basis. Mr Rahul holding 6.000 shares failed to pay allotment money and his shares were immediately forfeited. Out of these 4,000 shares were re-issued at Rs.5 paid up. Mr. Rajan holding 8,000 shares failed to pay first call money and his shares were immediately forfeited. Out of these 5,000 shares were re-issued at Rs.8 paid up. Determine the number of shares on which final call will be made due. a) _1,00,000 shares b) 95,000 shares ¢) 91,000 shares d) 86,000 shares At the time of admission of new partner Vasu, Old partners Paresh and Prabhav had debtors of %6,20,000 and a provision for doubtful debts of €20,000 in their books. As per terms of admission, assets were revalued, and it was found that debtors worth €45,000 had turned bad and hence should be written off. Which journal entry reflects the correct accounting treatment of the above situation. (a) Bad Debts A/c Dr. 15,000 To Sundry Debtors 15,000 Provision for Doubtful Debts A/c Dr. 15,000 To Bad Debts Alc 15,000 (b) Bad Debt A/c Dr. 15,000 Page 7 of 16Q30. ast. Q32. To Sundry Debtors 15,000 Revaluation A/c Dr. 15,000 To Provision for Doubtful Debts Alc 15,000 (c) Revaluation A/c Dr. 15,000 To Sundry Debtors A/c 15,000 (a) Bad Debt A/c Dr. 15,000 To Revaluation Alc 15,000 Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R) Assertion: Rent allowed to partner should be debited to Profit & Loss account and credited to rent payable account Reason: Rent paid to a partner is treated as charge against profits. In the context of the above two statements, which of the following is correct? (@) Both (A) and (R) are correct and (R) is the correct reason of (A). (b) Both (A) and (R) are correct but (R) is not the correct reason of (A) {c) Only (R) is correct. (d) Both (A) and (R) are incorrect. Sunrisers India Ltd. was registered with an authorised capital of € 1,00,00,000 divided into 1,00,000 equity shares of € 100 each. The company offered for public subscription 60,000 equity shares at a premium of Rs. 10 per share. Applications for 55,000 shares were received and allotment was made to all the applicants. All calls were made and duly received except the second and final call of & 20 per share on 500 shares. Out of these 250 shares are reissued at par. Calculate the amount of share capital to be shown in Balance Sheet. a) © 54,95,000 b) % 55,00,000 ¢) %54,75,000 d) % 54,50,000 Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R) Assertion: The amount of premium received on forfeited shares can never be transferred to share forfeited account. Page 8 of 1633. Q 34. a3s a36. Reason: The amount of premium once received can only be utilized for some specific purposes. In the context of the above two statements, which of the following is correct? (a) Both (A) and (R) are correct but (R) is not the correct reason of (A), (b) Both (A) and (R) are correct and (R) is the correct reason of (A), (c) Only (R) is correct. (d) Both (A) and (R) are incorrect A, B and C formed a partnership sharing Profits and Losses in the ratio 3: 2:1. C was being guaranteed that his share of Profits will not be less than & 40,000 p.a. Deficiency if any, was to be borne by A and B equally. For the year ended 31st March, 2019 the firm eared profit of % 1,20,000. What amount will be credited to A’s Capital Account in total at the end of the year? (a)% 32,000 (b)& 48,000 (c) % 30,000 (a) 50,000 The company being an artificial person created by law continues to exist irrespective of the changes in its membership. A company can be terminated only through law. The death or insanity or insolvency of any member of the company in no way affects the existence of the company. Which special feature of ‘Company is highlighted here? a) Separate Legal Entity b) Body Corporate ¢) Perpetual Succession ) Limited Liability The directors of a company forfeited 1,000 shares of € 10 each, & 7.50 called up, for non-payment of first call money of € 2.50 per share. 700 of these shares are reissued @ % 7 per share as fully paid up. What will be the balance of Share Forfeited Account to be shown in the Balance Sheet? (a) & 5,000 (b) € 1,500 (c) ® 1,400 (d) Nil Jal and Agni were partners sharing profits and losses in the ratio of 5:3. Their initial fixed capital contribution was Rs 3,80,000 (Jal) and Rs. 2,20,000 (Agni). They decided to expand their business. For this purpose, they needed more capital and an additional person to support. So, they decided to admit their friend Vayu as new pariner from 1st April 2020. Jal gives 1/5 of his share and Agni gives 1/8 from his share to Vayu. What is the new share of Jal (partner)? (a) 172 Page 9 of 16Q37 a38. (b) 17/40 () 1/8 (a) 2/8 Part-I Section -C Instructions: From question number 37 to 41, attempt any 4 questions. Question no.’s 37 and 38 are based on the hypothetical situation given below. Gaurav Ltd. purchased a machinery from Bharat Ltd. for Rs. 3,50,000/- and the payment was made by issuing equity shares of Rs. 10/- each at a premium of 25%. Apart from this, Gaurav Ltd. also acquired a running business from Akash Ltd. for a consideration of Rs. 10,00,000. Payment of Rs. 8,00,000 was made by issuing equity shares of Rs. 10/- each and balance by cheque: It included the following assets and liabilities: Fumiture — Rs. 2,00,000 Sundry Debtors - Rs. 1,50,000 Stock - Rs. 3,50,000 Sundry Creditors — Rs. 1,00,000 Land & Building — Rs. 5,00,000 Now, answer the following questions; Number of shares given to Bharat Ltd. for purchase of machinery would be? (a) 29,000 (b) 28,000 (c) 27,000 (a) 20,000 Determine the amount of capital reserve/gooduill (a) Goodwill Rs. 1,50,000 (b) Goodwill Rs. 1,00,000 (c) Capital Reserve Rs. 1,50,000 (d) Capital reserve Rs. 1,00,000 Question no.’s 39, 40 and 41 are based on the hypothetical situation given below. Rohit, Mohit and Shobhit were partners in a firm in the business of manufacturing ‘oxygen cylinders in Delhi. They were sharing profits in the ratio of 5:3:2. On 1% Page 100f 1639. a4o am. April,2020 their capitals were Rs.4,00,000, 6,00,000 and 8,00,000 respectively. Covid cases were increasing rapidly all around the country, so all partners decide to personally help the covid victims. For this Rohit withdrew Rs.1,00,000 from the firm on 1% September,2020, Mohit, instead of withdrawing cash from the firm took oxygen cylinders amounting to Rs.50,000 from the firm and distributed to the needy covid victims. On the other hand, Shobhit withdrew Rs.80,000 from his capital on January 1, 2021 and started arranging other medicines for those covid victims who could not afford them, The partnership deed provides for interest on capital and interest on drawings @ 10% p.a. and 6% p.a. respectively. After the final accounts were prepared, it was discovered that interest on capital and drawings had not been considered. Therefore, an entry was passed to rectify the errors. Entry for rectification will be: a) Rohit's Capital A/c dr. 47,500 To Mohit's Capital A/c 8,500 To Shobhit's Capital A/c 39,000 b) Rohit’s Capital A/c dr. 50,000 To Mohit's Capital A/c 6,600 To Shobhit's Capital A/c 43,400 ¢) Rohit's Capital A/c dr. 50,250 To Mohit's Capital A/c 6,450 To Shobhit's Capital A/c 43,800 ) None of these The amount of interest on capital will be: a) Rs. 40,00, Rs. 60,000 and Rs. 80,000 b) Rs. 40,000, Rs. 60,000 and Rs. 78,000 c) Rs. 40,000, Rs. 60,000 and Rs. 70,000 d) None of these The amount of interest on drawings will be: a) Rs. 10,000, Rs. 5,000 and Rs. 10,000 b) Rs. 3,500, Rs. 1,500 and Rs. 1,500 ¢) Rs.5,000, Rs.2,500 and Rs.5,000 d) Rs. 3,500, Rs. 1,500 and No interest on Shobhit's withdraw! Part-I Section—A Page 1Lof 16a4 43. aQ44. 4s. Instructions: — From question number 42 to 48, attempt any 5 questions. Find the odd one out (a) Financial Statement Analysis ignores price level changes. (b) Financial Statement Analysis assesses earning capacity or profitability (c) Financial Statement Analysis ignores Qualitative aspects (d) Financial Statement Analysis is Historical in nature Match the following: A. Acid Test Ratio i) Activity Ratio B. Retum on Investment ii) Solvency Ratio C. Working Capital Tumover Ratio iil) Liquidity Ratio D. Total Assets to debt Ratio iv) Profitability Ratio Choose the correct option: {a) Ai), Bit), C-(iv), D-(i) (b) civ), B-(i), C-Gii), D-(i) {c) Aci), B-(i), C-(), Div) (d) Ai), B-(iv), C-(i), D-Gi) Which ratio is used to determine the efficiency of people engaged in debt collection department: (a) Debt Equity Ratio (b) Trade Receivables’ Tumover Ratio (c) Proprietary Ratio (d) Total Assets to Debt Ratio Match the following: Column-1 Column-tl (i) Loose Tools (A) Intangible Fixed Assets {ii) Masthead and Publishing Titles (B) Other Current Assets (ii) Pre-paid Insurance (C) Short term Provisions (iv) Provision for tax (D) Inventories Choose the correct option: (a) (H(A); Gi)+(C): (i-(B); (iv) 0) (D) ()+(D); (i)4A);(i-(B); (v)-(C) (¢) (i}+(B); (ii)-(D); (ili)-(A); (iv)-(C) (4) (D(C); iA), Gid-(B); (v)-) Page 12of 16a4. _.. iS included in current assets while calculating working capital but excluded from current assets while calculating Current Ratio (a) Debtors (b) Cash and Cash Equivalent (c) Loose tools and Stores and spares (d) Bank Balance 47. A company issued Equity shares to vendors against purchase of Machinery. Which of the following ratios will be unaffected with this transaction? a) Total assets to Debt ratio b) Current ratio ¢) Proprietary Ratio ) Return on Investment 48. Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R) Assertion: A company has an operating cycle of 17 months and expected period of payment of trade payable is 14 months’ is a current liability. Reason: Although expected settlement time is 14 months which is more than the period of 12 months but less than the period of operating cycle ie. 17 months In the context of the above two statements, which of the following is correct? Codes: (a) Both (A) and (R) are correct and (R) is the correct reason of (A). (b) Both (A) and (R) are correct but (R) is not the correct reason of (A). (c) Only (R) is correct. (d) Both (A) and (R) are incorrect. Part-I Section -B Instructions: From question number 49 to 55, attempt any 6 questions. 49. Given below are two statements, one labelled as Assertion (A) and the other D labelled as Reason (R) Assertion: Current ratio should be very high Reason: A very high current implies heavy investment in current assets which reflects under-utilization or improper utilization of resources In the context of the above two statements, which of the following is correct? (a) Both (A) and (R) are correct and (R) is the correct reason of (A) (b) Both (A) and (R) are correct but (R) is not the correct reason of (A). {c) Both (A) and (R) are incorrect Page 130f 16(d) (A) is incorrect, but (R) is correct Q50 Read the table showing ROI of X Ltd. in comparison with ROI of previous 3 years B for the year 2020-21: Year 2018 2019 2020 ROT 11% 12% 14% Which type of analysis is indicated by the table above. (@) Vertical Analysis (>) Horizontal Analysis (© Cross Sectional Analysis (@) Inter Firm Analysis Q51 From the following details, calculate interest coverage ratio: Net Profit after tax Rs. 3,60,000; 12% Long-term debt 10,00,000; 10% debentures Rs.8,00,000, 15% preference Share Capital Rs.20,00,000 and Tax rate 40%. (a) 5.5 times (b) 2.2 times (c) 3 times (d) 4 times Q52 Identify the correct match: A Debt (i) Opening Inventory + Net Purchases + Direct Expenses ~ Closing Inventory B. Equity (i) Shareholder’s Fund + Long term Debts C. Capital Employed (ii) Share Capital + Reserves and Surplus D. Cost of revenue from | (iv) Total Debt — Current Liabilities operations Choose the correct option: (a) A-Gi), B-Cii), C-iv), D-(i) (b) A-(iv), B-(i), C-(i), D-(i) (c) Ac(iv), B-(i), C-(ii), D-(i) (d) A-(i), B-(iv), C-(i), D-(ii) 53. What will be the sales from the following particulars Opening Stock % 40,000 Inventory Turnover Ratio 6 Times Page 140f 16Gross Profit 20% on sales Further Closing stock is twice the opening stock (a) % 3,60,000 (b) = 4,50,000 (c) & 2,88,000 (a) & 4,80,000 Q54. Given below are two statements, one labelled as Assertion (A) and the other labelled as Reason (R) Assertion: Trade Unions are interested in profitability, operating sustainability and financial strength of the business. Reasoning: The degree of profitability helps the Trade Union in negotiating and entering into revised wage agreements with employees In the context of the above two statements, which of the following is correct? (a) Both (A) and (R) are correct and (R) is the correct reason of (A). (b) Both (A) and (R) are correct but (R) is not the correct reason of (A). (c) Only (R) is correct. (d) Both (A) and (R) are incorrect. 55. If Quick ratio is 2: 4. State the effect of purchase of goods for cash for Rs. 2,000 (a) Improve (b) Reduce (c) No Effect (d) May be improve or no effect Answers. ‘Question | Answer | Question | Answer Qi B Q36. A Qr A Q37 B Page 1S of 16Q33. Qs4. Q3. g Q38.—«([D 4. c Q39. «|B Qs. B Qs |B Qs. B Qa. D Q7. A Q42. B Qs. D Q43. D. Q9. D. Q4. |B Q10. B Q48. |B Qi G 46. [C Qn iG 47. |B Qi. D Q48. [A Qi4 G Q4. [D Qi5. A Q50 B Qi6. A Q51 D Qi7. c Qs B Qi8. A Q53. B Q 19. D Q54. A Q20. D Q55. B ou. [D qn. [D (Q3. |B Qu. B A QB. [A Qw. ([B Q7. [e Q2. |B Qx. [A Q30 A Qs. A Q32. B D c B Q35 Page 16 of 16