Answer: B) 137 Explanation: This can be done as,   (11 × 92)  -  (5 × 89)  -  (5 × 86)    = 1012- 445 - 430 = 137

Answer: A) 24 Explanation: Given that the month begins on a Friday and has 31 days   Sundays = 3rd, 10th, 17th, 24th, 31st=> Total Sundays = 5   Every second & fourth Saturday is holiday. 2nd & 4th Saturday in every month = 2   Total days in the month = 31   Total working days = 31 - (5 + 2) = 24 days.

Let the two digits be x & y From given data in the question, we get x + y = 3(x - y) x + y = 3x - 3y => 2x = 4y x/y = 2/1 For having the 2:1, numbers satisfying are 12, 21, 24, 42, 36, 63, 48, 84 From this 36 is eleminated because it is a perfect square and no others are prime or perfect squares. Hence, there exists 7 such 2-digit numbers => 12, 21, 24, 42, 63, 48, 84.

Answer: C) 48/5 days Explanation: Amount of work K can do in 1 day = 1/16 Amount of work L can do in 1 day = 1/12 Amount of work K, L and M can together do in 1 day = 1/4 Amount of work M can do in 1 day = 1/4 - (1/16 + 1/12) = 3/16 – 1/12 = 5/48 => Hence M can do the job on 48/5 days = 9 (3/5) days

Answer: D) Rs. 112.5 Explanation: Manju borrows Rs. 5000 for 2 years at 4% p.a. simple interest  She also lends it at 6 1⁄4% p.a for 2 years  => Total Gain = 6 1/4% − 4% = 2 1/4% So her gain in the transaction for 1 year = The simple interest she gets for Rs.5000 for 1 year at 2 1⁄4% per annum = PTR100=5000×94×1100 = Rs. 112.5/ year.

Answer: B) 37.5 Explanation: Angle between hands of a clock   When the minute hand is behind the hour hand, the angle between the two hands at M minutes past H 'o clock   => 30H-M5+M2 degrees   Here H = 4, M = 15 and the minute hand is behind the hour hand.   Hence the angle    = 30[4-(15/5)]+15/2 = 30(1)+7.5 = 37.5 degrees

Consigner is the person who is the owner of the goods and who delivers the goods to others(consignee) Whereas Consignee is the person who receives the goods and just holds the goods and will not be the owner.

Sarbanes Oxley Act. Otherwise known as Public companies Accounting reforms and investor protection Act. It was enacted in 2002 in USA after lot of scams come up on accounting framework whereby investors lose faith and confidence on accounting disclosures.