A deceased partner’s executor loan account shows an amount payable of ₹1,80,000. If ₹45,000 has been paid, what will be the remaining liability?एक मृत साझेदार के निष्पादक के ऋण खाते में ₹1,80,000 देय हैं। यदि ₹45,000 का भुगतान कर दिया गया है, तो शेष देयता कितनी होगी?
Answer and explanationउत्तर और व्याख्या
Correct answer:सही उत्तर: ₹1,35,000₹1,35,000
The amount payable through the executor’s loan account was ₹1,80,000. Since the payment of ₹45,000 reduces the liability, the remaining liability is ₹1,80,000 − ₹45,000 = ₹1,35,000. ₹1,80,000 is the original liability, while ₹2,25,000 results from incorrectly adding the payment. Exam tip: Subtract payments from the amount payable to find the outstanding liability.निष्पादक के ऋण खाते में देय राशि ₹1,80,000 थी। भुगतान की गई राशि ₹45,000 देयता को घटाती है, इसलिए शेष देयता = ₹1,80,000 − ₹45,000 = ₹1,35,000। ₹1,80,000 सकल देय राशि है, जबकि ₹2,25,000 जोड़ करने पर प्राप्त होता है। परीक्षा-युक्ति: देयता का भुगतान होने पर उसे घटाएँ।
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