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Vikram is a partner. There are no salaries or interest on capital, but 5% interest is charged on drawing balances. Vikram's drawings were $40,000 and his share of profit was $47,500. His current account ended with a credit balance of $4,500. What was the opening balance of his current account?
Interest on drawings = $40,000 $\times$ 5% = $2,000.
Let Opening Balance = $x$.
$x$ (Opening) + $47,500 (Profit) - $40,000 (Drawings) - $2,000 (Interest) = $4,500 (Closing).
$x$ + $5,500 = $4,500 $\Rightarrow$ $x = -1,000$.
A negative result for a credit-balance calculation indicates a $1,000 debit balance.
ACLS Shockable Rhythm (VF/pVT) Algorithm:
- Defibrillate immediately (biphasic 120–200J; monophasic 360J)
- CPR 2 minutes (high-quality: 100–120 compressions/min, depth \(5-6 \text{ cm}\))
- Check rhythm — if still VF/pVT:
- Epinephrine 1 mg IV/IO every 3–5 minutes
- Defibrillate again
- CPR 2 minutes
- If VF/pVT persists: Amiodarone 300 mg IV (second dose: 150 mg) OR Lidocaine
- Minimize interruptions in CPR (pause \(< 10\) seconds for shocks)
- Treat reversible causes: 5 H's and 5 T's (Hypoxia, Hypovolemia, H\(^+\) acidosis, Hypo/Hyperkalemia, Hypothermia; Tension pneumothorax, Tamponade, Toxins, Thrombosis-PE, Thrombosis-coronary)
- Epinephrine: given after first or second defibrillation attempt, then every 3–5 min
Cognitive development refers to the systematic growth and change in thinking, reasoning, memory, and problem-solving abilities across the lifespan. Jean Piaget is its most prominent theorist. It is distinct from moral development (values and ethical reasoning) and social-emotional development (interpersonal skills and emotional regulation).
Correct Answer: B — Cognitive development.
Electron in hydrogen jumps from n=2 to n=1. Wavelength of emitted radiation:
1/λ = R_H(1/1² - 1/2²)=R_H(1-1/4)=3R_H/4 ⇒ λ = 4/(3R_H).
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