36. In BRS, as per Cash Book as on 31st Dec. 2019, if the transaction is: Cheques sent for collection, but were collected and credited in January 2020 Rs. 3,000, the reconciliation entry is A. ODeduct Rs. 3,000 B. Add Rs. 3,000 C. Add: 300 D. Deduct Rs. 300 38. Which among the following is a statutory requirement for every registered organization to prepare and present A. OTrial Balance B. OBRS C. OBalance Sheet D. Olncome and expenditure statement 45. Gross profit or Gross loss as revealed by Trading account is transferred to O A. Balance sheet O B. P&L a/c O C. Manufacturing a/c O D. P&L appropriation a/c 55. 'A' Limited purchased the assets from 'B' Limited for 8,10,000. 'A' Limited issued 10% debentures of 2100 each at 10% discount against the payment. The number of debentures received by 'B' Limited will be: O A. 8,100 O B. 9,000 O C. 90,000 O D. None of these 60. 'A' Limited purchased the assets from 'B' Limited for 25,40,000.A Limited issued 10% debentures of 2100 each at 10% discount against the payment. The number of debentures received by 'B' Limited will be: O A. 54,000 O B. 5,400 C. 60,000 O D. None of the these