Answer: B) contributions by owners Explanation: Comprehensive income is the sum of net income and other items that must bypass the income statement because they have not been realized, including items like an unrealized holding gain or loss from available for sale securities and foreign currency translation gains or losses.

Answer: C) 449 Explanation: Given number series is 5  19  49  101  181  295 ? Here the series follows pattern that 5   19   49   101   181   295  ?   14   30   52    80     114   (difference)       16  22   28     34 (difference)          6     6     6  (Common difference)   Therefore, the missing number in the series is ? = 295 + 115 + 34 + 6 = 449.

Answer: C) Rs. 59000 Explanation: Interest received by A from B = 10% of half of Rs.50000 = 10% of Rs. 25000 = Rs.2500. Amount received by A per annum for being a working partner = 1500 x 12 = Rs.18000 Let 'P' be the part of the remaining profit that A receives as his share. So,total income of A = (Rs.2500 + Rs.18000 + Rs. P ) Total income of B = only his share from the remaining profit = 'P', as  A and B share the remaining profit equally.   We know that income of A = Twice the income of B  So, (2500 + 18000 + P ) = 2(P) P = 20500   Thus, the total profit = 2P + Rs.18000 = 2(20500) + 18000 = Rs.59000.