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The Entries in the Passbook of a Saving Bank Account Holder Are as Follows:Rate of Interest is 5% per Annum. Calculate the Interest Due If the Account is Closed Om: (I) September 29, 1986

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Question

The entries in the passbook of a Saving Bank Account holder are as follows:

Date Particulars Withdrawals(₹) Deposits(₹) Balance(₹)
Feb. 12, 1986 By cash - 2,000·00 2,000·00
March 10 By cash - 1,100·00 3,100·00
April 20 To cheque no. 231 800·00 - 2,300·00
April 25 By cash - 700·00 3,000·00
May 11 To cheque no. 232 700·00 - 2,300·00
July 2 By cash - 400·00 2,700·00
July 8 By cash - 500·00 3,200·00
Aug. 10 By cash - 600·00 3,800·00
Aug. 28 To cheque no. 233 200·00 - 3,600·00

Rate of interest is 5% per annum. Calculate the interest due if the account is closed on:
(i) September 29, 1986
(ii) October 1, 1986.

Sum
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Solution

Principal for the month of February     = Nil
Principal for the month of March         = ₹ 3,100·00
Principal for the month of April            = ₹ 2,300·00
Principal for the month of May             = ₹ 2,300·00
Principal for the month of June             = ₹ 2,300·00
Principal for the month of July              = ₹ 3,200·00
Principal for the month of August         = ₹ 3,600·00
                                          Total                 ₹ 16,800·00

(i) If the account is dosed on Sept 29, 1986, then month of Sept., will not earn interest and principal for one month Rs. 16,800.
Rate = 5% p.a.

Interest = ₹`((16,800 xx 5)/(100) xx (1)/(12))`
= ₹ `(168 xx 5)/(12)`
= ₹ 14 x 5
= ₹ 70

(ii) If  the account is closed on Oct. 1, 1986
Interest due for the month of September  = `("P" xx "R" xx "T")/(100)`
= ₹`((3,600 xx 5)/(100) xx (1)/(12))`
= ₹ 15
∴ Interest due = ₹ (70 + 15) = ₹ 85.

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