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- $2$ moles of resin ($2 \times 206\text{ g}$) react with $1$ mole of $Ca^{2+}$.
- Total mass of resin = $412\text{ g}$.
- Uptake per gram = $\frac{1\text{ mole } Ca^{2+}}{412\text{ g resin}}$.
A business records a credit sale of Rs. 350 (no cash involved) using accrual accounting. How will this transaction be reflected in the financial statements?
Under accrual accounting, revenue is recognized when it is earned, not when cash is received. A credit sale of Rs. 350 means the business has earned the revenue, so it is recorded in the income statement as sales revenue. The receivable (Rs. 350) is recorded on the balance sheet as an asset, but the sale itself appears on the income statement. Cash-basis accounting would delay recognition until cash is received, but accrual accounting does not.
If the matrix $P = \begin{pmatrix}1 & \alpha & 3\\1 & 3 & 3\\2 & 4 & 4\end{pmatrix}$ is the adjoint of a $3\times3$ matrix $A$ with $|A|=4$, find $\alpha$.
We use the property: $|adj(A)| = |A|^{n-1}$ for an $n\times n$ matrix. Here $n=3$, so $|P| = |A|^2 = 16$.
Compute $|P|$ by expanding along row 1 (with unknown $\alpha$):
$|P| = 1(3\cdot4-3\cdot4) - \alpha(1\cdot4-3\cdot2) + 3(1\cdot4-3\cdot2)$
$= 1(0) - \alpha(4-6) + 3(4-6) = 2\alpha - 6$
Setting $2\alpha - 6 = 16 \Rightarrow 2\alpha = 22 \Rightarrow \alpha = \mathbf{11}$
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