1. Consider the following– The investment portfolio of a business as on 31-12-2012 stood as follows– (1) 8% Debentures of X Co. Ltd. (Rs. 6,000). Interest payable on 31st March and 30th September. (2) 7% Debentures of Y Co. Ltd. (Rs. 4,000). Interest payable on 30th June and 31st December. (3) 10% Debentures of Z Co. Ltd. (Rs. 9,000). Interest payable on 1st June and 1st December. Amount of interest accrued on the closing date will be– (A) Rs. 335 (B) Rs. 1,025 (C) Rs. 195 (D) Rs. 830
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