When the subject is unaware that he is being observed in a shopping mall, this represents what type of observation? 

a. contrived 

b. indirect 

c. content analysis 

d. hidden

Azad and Benny are equal partners, Their capitals are Rs. 4,00,000 and Rs.7,80,000 respectively. After the accounts for the year have been prepared, it is discovered that interest @ 5% p.a. as provided in the partnership agreement has not been credited to the Capital Accounts before distribution of profit. It is decided to make an adjustment entry in the beginning of the next year. Record the necessary Journal entry.