Answer: C) total revenues and total expenses Explanation: The single-step income statement emphasizes 1. total revenues and total expenses. 2. Revenues 3. Expenses 4. Net income The primary advantage of the single step fromat lies in its simple presentation and the absence of any implication that one type of revenue or expense item has priority over another.

Answer: B) 21 June Explanation: June 21St has been declared as the "International Yoga Day" by the United Nations General Assembly on December 11, 2014. The declaration came after the call for adoption of this day by Indian Prime Minister Narendra Modi during his address to UN General Assembly on September 27, 2014. 21st June, 2017 is the 3rd International Yoga Day.

Answer: C) b only Explanation: Since half of the four children are girls, two must be boys. It is not clear which children have blue or brown eyes. So only statement (b) follows.

Answer: A) 36 Explanation: (45 x 9)/40 = (M x 7)/56 => M = 81 => 81 – 45 = 36

Appellate jurisdiction refers to the power of a higher court to review decisions and change outcomes of decisions of lower courts.

Answer: D) 1 Explanation: By trial and error method from the given options, '1' satisfies the above given equation.

Answer: A) 29 Explanation: Let the five consecutive odd numbers be x-4, x-2, x, x+2, x+4 According to the question, Difference between square of the average of first two odd number and the of the average last two odd numbers is 396 i.e, x+3 and x-3 ⇒x + 32 - x - 32 = 396⇒ x2 + 9 + 6x - x2 + 6x - 9 = 396⇒ 12x = 396⇒ x = 33   Hence, the smallest odd number is 33 - 4 = 29.

Answer: A) 26 min Explanation: Let the required number of minutes = MTotal minutes between 3o'clock and 6o' clock = 180 minutesM + 50 + 4M = 1805M + 50 = 1805M = 130M = 26 minutes.