1.

Tirth; the real estate developers, obtained a contract for Rs.9,00,000, contract cost Rs.3,06,000, cash received Rs.3,00,000, work certified Rs.4,00,000 and uncertifiedwork Rs.15,000. The amount of reserve profit isRs. 58,550ORs. 27,000O Rs. 31,750O Rs. 81,750​

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