Answer question 18 plse since it's my accounts board exam

Dear Student,
Your question seems to be unclear as the image you have posted is not clear and the same is blur. Due to which we are unable to read the question properly. We are extremely sorry that we are unable to help you with this image. So, we request you to kindly re-ask your question with proper image. Looking forward to hear from you soon!

All the best for examination!
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