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Capital Reserves
1. This is raised with selling shares at a premium. As the difference among the market price less floatation costs and par value is credited to the capital reserve.2. Along with revaluation of the company's assets. This leads to a fictitious entry that is of the nature of a capital reserve.3. Via creation of a sinking fund.
HEAR T OUTPUT The amount of blood pumped by heart per minute. Heart beat is 72. Pump out blood is 70 ml. This 72 × 70 = 5040 ml. ( 5 litres) blood is pumped in a minute.
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