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Akash, an Employee of a Bank, Has a Saving Bank Account in His Bank that Pays Him Interest at the Rate of 5% P.A., Which is Compounded Every June and December. His Passbook Entries Are as Follow: - Mathematics

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Question

Akash, an employee of a bank, has a saving bank account in his bank that pays him
interest at the rate of 5% p.a., which is compounded every June and December. His passbook entries are as follow:

Date Particulars Withdrawals(₹) Deposits(₹) Balance(₹)
Feb. 3, 1981 By cash - 500·00 500·00
Feb, 11 To cheque no. 371 200·00 - 300·00
Feb. 11 By cheque - 700·00 1,000·00
March 1 By salary - 2,350·00 3,350·00
March 4 To withdrawals slip 1,500·00 - 1,850·00
March 31 To Urnil 150·00 - 1,700·00
April 1 By salary - 2.350·00 4,050·00
April 2 To Sri Ram 1,800·00 - 2,250·00
May 1 By salary - 2,350·00 4,600·00
May 3 To accountant 2,000·00 - 2,600·00

Calculate the interest due at the end of June and find the balance on July 1, if he deposits a cash of? 100 on July 1, which is also entered immediately.

Sum
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Solution

Principal for the month of Feb      =        ₹ 300
Principal for the month of March =      ₹ 1,700
Principal for the month of April    =      ₹ 2,250
Principal for the month of May     =      ₹ 2,600
Principal for the month of June     =     ₹ 2,600
                                         Total      =     ₹ 9,450
           Principal for one month      =     ₹ 9,450
                                    Rate (R)      =      5%
Interest at the end of June (I)         
=    `("P" xx "R" xx "T")/(100)`

=    ₹`(9,450 xx 5)/(100) xx (1)/(12)`

= ₹39·38

Balance on July 1 = ₹ (2,600 + 39·38 + 100) = ₹ 2,739·38.

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