Answer: B) 29 yrs Explanation: Total age seven persons = (26 x 7)yearsTotal age of the first three persons and the last three persons are (19 x 3) years and (32 x 3) years respectively.Age of the person sitting in the middle of the row = 26 x 7 - 19 x 3 - 32 x 3 = 182 - 57 - 96 = 29 years.

Answer: A) 10.769 % Explanation: I      II     III 65   58   100 65 -------- 7100 ------ ?  => 10.769%

Answer: C) 13 Explanation: (385/1001) = 5/13 First Number is 5 => Fourth number is 13

Answer: B) 24 kmph Explanation: Total time taken = k/40 + 2k/20 hours = 5k/40 = k/8 hours Average speed = 3k/(k/8) = 24 kmph.

Answer: B) 8.16 % Explanation: Let the sum be Rs. 100. Then,S.I. for first 6 months = (100 x 8 x 1) / (100 x 2) = Rs. 4S.I. for last 6 months = (104 x 8 x 1) / (100 x 2) = Rs. 4.16So, amount at the end of 1 year = (100 + 4 + 4.16) = Rs. 108.16Effective rate = (108.16 - 100) = 8.16%.

Answer: D) 9:1 Explanation: Milk = 3/5 x 20 = 12 liters, water = 8 liters   If 10 liters of mixture are removed, amount of milk removed = 6 liters and amount of water removed = 4 liters.   Remaining milk = 12 - 6 = 6 liters Remaining water = 8 - 4 = 4 liters   10 liters of pure milk are added, therefore total milk = (6 + 10) = 16 liters.   The ratio of milk and water in the new mixture = 16:4 = 4:1   If the process is repeated one more time and 10 liters of the mixture are removed, then amount of milk removed = 4/5 x 10 = 8 liters.   Amount of water removed = 2 liters.   Remaining milk = (16 - 8) = 8 liters. Remaining water = (4 -2) = 2 liters.   Now 10 lts milk is added => total milk = 18 lts   The required ratio of milk and water in the final mixture obtained   = (8 + 10):2 = 18:2 = 9:1.

Answer: A) Hooghly River Explanation: The boring of India’s first underwater rail tunnel under the Hooghly River for establishing metro link between Howrah and Kolkata has completed before its scheduled deadline of July 2017. The tunnel is 16.6 km long, out of which 10.8 km runs under the ground. Of this 10.8 km, 502 metres is under the water and the whole thing connects Howrah to the west and Salt lake to the east. It will have 12 stations and six will be underground. Estimated cost of the entire project is $750 million or about Rs 5,000 crores. The final commissioning of the project is expected by December 2019, following which it will be operational. The project is built by Afcons Transtonnelstroy and implemented by Kolkata Metro Railway Corporation Ltd (KMRCL).

You should have recorded in your cash books all amounts you have actually received and payments you have actually made. However the cash books may be incomplete as your bank may have put extra transactions through your account such as: ► bank fees or interest charges► direct debits (payments) and direct credits (receipts). Doing a regular bank reconciliation will allow you to: ► take into account any extra transactions your bank puts through your account and► check and record any errors or omissions. By regularly doing a bank reconciliation (say monthly) you can be more confident that your records contain all the information you need to prepare your income tax return and activity statements.