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Option B is correct.
- Debit: Appropriation account — reduces profit available for sharing.
- Credit: X's current account — increases the partner's entitlement.
Capital accounts hold fixed capital contributions. Interest on capital, drawings, and profit shares pass through the current account.
To solve this, you have to break it down into the same "Select then Arrange" flow:
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Selection ($C$): * We need 3 Physics books. Since P1 is mandatory, we only need to choose 2 more from the remaining 4. Calculation: $\binom{4}{2} = 6$.
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We need 2 Math books from 4. Calculation: $\binom{4}{2} = 6$.
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Total selection combinations: $6 \times 6 = 36$.
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Arrangement ($P$): * We have 5 books (3 Physics, 2 Math).
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The "Gap Method" is best for the constraint "Math books not together."
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First, arrange the 3 Physics books: $3! = 6$ ways.
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This creates 4 possible gaps ( _ P _ P _ P _ ).
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We must place the 2 Math books into these 4 gaps: $^4P_2 = 12$ ways.
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Total arrangements per selection: $6 \times 12 = 72$.
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Final Calculation:
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$36 \text{ (selections)} \times 72 \text{ (arrangements)} = 2592$.
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Correct Answer: D (1200 or more)
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