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Question paper · UP PGT

UP PGT 2016 — Commerce (Series A)

1 or 2 February 2019125 questions+3.4 for a correct answer, −0 for a wrong one

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Questions from the U.P. Secondary Education Services Selection Board’s paper of 1 or 2 February 2019. Each question’s answer is under it, hidden until you open it, and the full answer key is at the end. Take the paper as a timed practice test to be scored.

The official booklet is a scan with no text, so ExamBharo typed this paper from it by hand. A typing slip is possible; report one through the contact page.

The board deleted question 106 in its final answer key: shown here, with no answer, and not counted in the score.

Commerce

1. Planning, organising, directing and controlling are the
- (a) functions of management
- (b) goals of management
- (c) results of management
- (d) all of the above
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Answer: (a)
2. The division of labour by grouping people and material resources into regional groups deals with
- (a) specialization
- (b) coordination
- (c) divisionalization
- (d) goal setting
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Answer: (c)
3. Number of principles of management as laid down by Henry Fayol is
- (a) 12
- (b) 14
- (c) 16
- (d) 20
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Answer: (b)
4. The elements of coordination are
- (a) Group effort
- (b) Unity of action
- (c) Common purpose
- (d) All of the above
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Answer: (d)
5. The economic environment of a business includes
- (a) Economic system
- (b) Economic policies
- (c) Economic conditions
- (d) All of the above
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Answer: (d)
6. Managerial skill includes
- (a) Technical skill
- (b) Diagnostic skill
- (c) Political skill
- (d) All of the above
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Answer: (d)
7. ____ is the set of mechanisms used in an organization to link the actions of its subunits into a consistent pattern.
- (a) Departmentation
- (b) Coordination
- (c) Control
- (d) Formal authority
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Answer: (b)
8. Henry Fayol divided the administrative activities into
- (a) Two groups
- (b) Four groups
- (c) Six groups
- (d) Eight groups
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Answer: (c)
9. Elements of cost are
- (a) Material
- (b) Labour
- (c) Expenses
- (d) All of the above
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Answer: (d)
10. Under Management Reporting System Control Reports and Information Reports are a part of
- (a) Financial Reports
- (b) Operating Reports
- (c) Both Financial Reports and Operating Reports
- (d) None of these
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Answer: (b)
11. Amount set aside to meet losses due to bad debits is a
- (a) reserve
- (b) provision
- (c) liability
- (d) none of these
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Answer: (b)
12. If the proposed dividend is 20% the percentage of profits to be transferred to reserve is :
- (a) 2.5%
- (b) 5%
- (c) 7.5%
- (d) 10%
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Answer: (c)
13. Stock appearing-in the Trial Balance is shown in
- (a) Trading Account
- (b) Profit and Loss Account
- (c) Balance Sheet
- (d) Trading Account and Balance Sheet
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Answer: (c)
14. On the admission of a new partner if the partners decide to record change in values of assets and liabilities in books but not in accounts, the firm prepares
- (a) Memorandum Revaluation Account
- (b) Revaluation Account
- (c) Profit and Loss Adjustment Account
- (d) Profit and Loss Appropriation Account
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Answer: (a)
15. As per the rule of Garner V. Murray, the deficiency of the insolvent partner is shared by the solvent partners in their
- (a) Profit sharing Ratio
- (b) Capital Ratio
- (c) Current Account Ratio
- (d) Equal Ratio
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Answer: (b)
16. Which one is the principle of ‘double entry system’ ?
- (a) Purchase increases debit, income decreases credit
- (b) Expense increases debit, income decreases credit
- (c) Receiver is debit, giver is credit
- (d) Receiver is credit, giver is debit
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Answer: (c)
17. Income tax on interest, dividends and rent should be
- (a) Debited to Profit and Loss Account
- (b) Debited to Profit and Loss Appropriation Account
- (c) Debited to provision for taxation
- (d) None of these
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Answer: (d)
18. The portion of uncalled amount of capital that can be called up only on winding up of the company is known as
- (a) Authorised capital
- (b) Issued capital
- (c) Subscribed capital
- (d) Reserve capital
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Answer: (d)
19. On dissolution of a firm, an unrecorded liability is
- (a) Debited to Realisation Account
- (b) Credited to Realisation Account
- (c) Credited to Liability Account
- (d) Debited to Revaluation Account
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Answer: (a)
20. In the calculation of net profit of ₹ 15,00,000 for the period, ₹ 20,000 profit on sale of an asset and ₹ 10,000 depreciation have been taken into consideration. In this case funds from operations will be
- (a) ₹ 15,00,000
- (b) ₹ 15,30,000
- (c) ₹ 14,90,000
- (d) ₹ 15,10,000
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Answer: (c)
21. Share premium money can be used for
- (a) Payment of dividend
- (b) Writing off goodwill
- (c) Issue of fully paid bonus shares
- (d) None of the above
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Answer: (c)
22. Prime cost is ₹ 16,000. Material is 60% of labour. Labour is
- (a) ₹ 5,000
- (b) ₹ 6,000
- (c) ₹ 10,000
- (d) none
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Answer: (c)
23. An ordinarily resident is who follows :
- (a) both basic and additional conditions
- (b) only basic conditions
- (c) only additional condition
- (d) none of these
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Answer: (a)
24. Agriculture income includes
- (a) Income from sale of crop
- (b) Income from preparing the agricultural produce saleable
- (c) Income from gardening
- (d) All of the above
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Answer: (d)
25. Which among the following is not a technique of business forecasting ?
- (a) Trend Analysis
- (b) Correlation Analysis
- (c) Time Series Analysis
- (d) Regression Analysis
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Answer: (b)
26. Internal Management Reports are useful for
- (a) Top level managers
- (b) Functional managers
- (c) Operating managers
- (d) All of the above
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Answer: (d)
27. At Break-Even point, contribution is equal to
- (a) Variable cost
- (b) Fixed cost
- (c) Total cost
- (d) Sales price
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Answer: (b)
28. The person who bears a risk to produce goods or services to earn profit is called
- (a) Entrepreneur
- (b) Professional
- (c) Trader
- (d) Investor
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Answer: (a)
29. Education cess of 3% is payable on :
- (a) Income tax
- (b) Income tax plus surcharge
- (c) Surcharge
- (d) None of these
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Answer: (b)
30. Indifference curve is the combination of two goods that are
- (a) Complementary goods
- (b) Substitute goods
- (c) Not related with each other
- (d) Related to two different people
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Answer: (b)
31. If correlation coefficient between two variables is uncertain, it implies that
- (a) r = +1
- (b) r = −1
- (c) r = 0
- (d) r = 0.5
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Answer: (c)
32. We should expect negative correlation while studying relationship between
- (a) income and expenditure of family
- (b) price and demand of a product
- (c) sales and profits of a company
- (d) none of the above
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Answer: (b)
33. If marginal utility is zero then
- (a) Total utility is zero
- (b) An additional unit of consumption will decrease total utility
- (c) An additional unit of consumption will increase total utility
- (d) Total utility is maximised
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Answer: (d)
34. Which is not the part of business cycle ?
- (a) Boom
- (b) Depression
- (c) Recovery
- (d) Acceleration
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Answer: (d)
35. From the following data, calculate P/V ratio. Sales Profit 2017 ₹ 50,000 ₹ 5,000 2018 ₹ 75,000 ₹ 10,000
- (a) 15%
- (b) 20%
- (c) 18%
- (d) 16%
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Answer: (b)
36. Classification of the students of a college in two categories ‘rural’ and ‘urban’ is called
- (a) Qualitative classification
- (b) Quantitative classification
- (c) Geographical classification
- (d) None of these
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Answer: (a)
37. If in a year, the gross fiscal deficit of a Government is ₹ 3,00,000 crore, revenue deficit is ₹ 1,50,000 crore and interest payments are ₹ 80,000 crore, then the primary deficit of the Government in the year is :
- (a) ₹ 23,000 crore
- (b) ₹ 45,000 crore
- (c) ₹ 70,000 crore
- (d) ₹ 2,20,000 crore
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Answer: (d)
38. The system of recording transaction based on dual aspect concept is called :
- (a) double account system
- (b) double entry system
- (c) single entry system
- (d) none of these
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Answer: (b)
39. According to the money measurement concept, which among the following will be recorded in the books of account of the business :
- (a) health of managing director of the company
- (b) quality of company’s goods
- (c) value of plant and machinery
- (d) none of these
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Answer: (c)
40. Bill of lading is issued by
- (a) Shipping company
- (b) Exporter
- (c) Port Trust Authority
- (d) Importer
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Answer: (a)
41. A prospectus for inviting subscription in shares or debentures can be issued only by
- (a) Public Company
- (b) Private Company
- (c) Both of the above
- (d) None of the above
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Answer: (a)
42. National Income can be measured by
- (a) Expenditure Method
- (b) Income Method
- (c) Production Method
- (d) All of the above
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Answer: (d)
43. In the long run, the cost and output relationship depends on :
- (a) return to scale
- (b) fixed proportion of the variables
- (c) return to the variable factors
- (d) return to the fixed factors
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Answer: (a)
44. The theory that supply creates its own demand and therefore full employment is a natural situation is concerned with :
- (a) Say’s law
- (b) Pigou’s law of employment
- (c) Giffen’s paradox
- (d) Keynesian theory of employment
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Answer: (a)
45. According to the classical theory of employment, deviations from the state of full employment are of
- (a) permanent nature
- (b) purely temporary
- (c) imaginary situations
- (d) normal situations
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Answer: (b)
46. In which sampling the entire population is segmented into mutually exclusive groups ?
- (a) Convenience sampling
- (b) Quota sampling
- (c) Judgment sampling
- (d) Snowball sampling
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Answer: (b)
47. The sampling error is inversely proportional to the
- (a) Sample size
- (b) Population size
- (c) Systematic error
- (d) Sampling frame error
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Answer: (a)
48. In which of the following forecasting technique, data obtained from past experience is analyzed ?
- (a) Judgemental forecast
- (b) Time series forecast
- (c) Associative forecast
- (d) All of the above
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Answer: (b)
49. A report that accumulates information about entire organisation and serves the interest of outsiders as well is called
- (a) Enterprise report
- (b) Control report
- (c) Investigation report
- (d) Budget report
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Answer: (a)
50. The balance of trade was favourable to India in :
- (a) 1970-71 and 1974-75
- (b) 1972-73 and 1976-77
- (c) 1972-73 and 1975-76
- (d) 1971-72 and 1976-77
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Answer: (b)
51. On the admission of a new partner, any increase in the value of Buildings is credited to
- (a) Buildings Account
- (b) Profit and Loss Account
- (c) Revaluation Account
- (d) All Partners’ Capital Account
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Answer: (c)
52. The main objective of Cost Accounting is to
- (a) Maximise profits of the organisation
- (b) Determine the selling price of goods and services
- (c) Provide information to management for decision making
- (d) Help in valuation of inventory of finished goods
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Answer: (c)
53. If a share of ₹ 10 each on which ₹ 8 has been called and ₹ 6 is paid is forfeited then, the share capital account should be debited with
- (a) ₹ 10
- (b) ₹ 8
- (c) ₹ 6
- (d) ₹ 4
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Answer: (b)
54. The use of LIFO method is suitable when prices are
- (a) Falling
- (b) Rising
- (c) Constant
- (d) In all of the above conditions
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Answer: (b)
55. The maximum number of partners in case of an ordinary partnership firm should not exceed
- (a) 10
- (b) 20
- (c) 30
- (d) 40
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Answer: (b)
56. The limit of investment in plant and machinery to be classified as a small-scale industry is
- (a) Rs. 35 lakhs
- (b) 5 crores
- (c) 70 lakhs
- (d) none of these
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Answer: (b)
57. In India, Census is conducted by
- (a) National Sample Survey Organisation
- (b) Central Statistical Organisation
- (c) Registrar General and Census Commissioner
- (d) None of the above
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Answer: (c)
58. General principles of reporting are
- (a) Comparison
- (b) Consistency
- (c) Correctness
- (d) All of the above
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Answer: (d)
59. The duty which is imposed on import and export of goods is called
- (a) Excise duty
- (b) Custom duty
- (c) Purchase and Sale duty
- (d) Trade duty
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Answer: (b)
60. The most precise test of liquidity is
- (a) Quick ratio
- (b) Current ratio
- (c) Absolute liquid ratio
- (d) None of the above
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Answer: (c)
61. Which among the following is not an element of staffing process ?
- (a) Human Resource Planning
- (b) Recruitment and Selection
- (c) Payroll Management
- (d) Job Evaluation of Employees
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Answer: (c)
62. Which one of the following indices satisfies both time reversal and factor reversal test ?
- (a) Laspeyre’s index number
- (b) Fisher’s index number
- (c) Paasche’s index number
- (d) Kelly’s index number
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Answer: (b)
63. The major goals for most organizations are
- (a) societal, personal and output
- (b) societal, output and systems
- (c) personal and impersonal
- (d) none of these
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Answer: (b)
64. A major distinction between line and staff units concerns
- (a) the amount of resources each is allowed to utilize
- (b) linkage of their jobs to the goals of the firm
- (c) their linkage to the outside world
- (d) none of these
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Answer: (b)
65. Control involves all but
- (a) measuring results
- (b) establishing goals
- (c) taking corrective action
- (d) selecting Human Resource
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Answer: (d)
66. Which of the following account will be debited if purchases of goods are made on credit ?
- (a) Cash
- (b) Debtor
- (c) Creditor
- (d) Purchases
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Answer: (d)
67. The written agreement between the partners is called
- (a) Memorandum of Association
- (b) Articles of Association
- (c) Partnership Deed
- (d) Certificate of Registration
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Answer: (c)
68. Written statements of organizational purpose are called
- (a) mission statements
- (b) formalization
- (c) formal organization charts
- (d) none of these
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Answer: (a)
69. The division of labour through the formation of work units or groups within an organisation is called
- (a) control
- (b) vertical specialization
- (c) horizontal specialization
- (d) coordination
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Answer: (c)
70. The set of mechanisms used to keep actions and outputs within predetermined limits is called
- (a) coordination
- (b) vertical specialization
- (c) control
- (d) formalization
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Answer: (c)
71. Which among the following is an essential step in organising process ?
- (a) Establishment of planning premises
- (b) Delegation of authority
- (c) Internal co-ordination
- (d) Job evaluation
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Answer: (b)
72. Which of the following is the advantage of sole proprietorship ?
- (a) Ease in formation
- (b) Flexibility in operations
- (c) Minimum regulations
- (d) All of the above
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Answer: (d)
73. Dividends are usually paid on
- (a) paid up capital
- (b) authorised capital
- (c) called up capital
- (d) issued capital
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Answer: (a)
74. Securities premium reserve account is shown on the liabilities side in the balance sheet under the heading
- (a) reserves and surplus
- (b) current liabilities and provisions
- (c) share capital
- (d) all of these
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Answer: (a)
75. Indicate the item that appears in the surplus account
- (a) proposed dividend
- (b) provision for taxation
- (c) contribution to provident fund
- (d) none of these
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Answer: (a)
76. If Goods worth ₹ 10,000 are sold on the basis of sale on approval, the adjustment of this transaction on the date of accounting is done in
- (a) Sales
- (b) Stock
- (c) Debtors
- (d) All of the above
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Answer: (d)
77. On the dissolution of firm, its assets are transferred to realization account at
- (a) Book value
- (b) Market value
- (c) Book value or Market value (Whichever is less)
- (d) Realizable value
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Answer: (a)
78. An adjustment entry for prepaid expenses affects
- (a) Assets and Expenses
- (b) Assets and Income
- (c) Liabilities and Expenses
- (d) Liabilities and Assets
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Answer: (a)
79. Debenture holders are
- (a) Creditors
- (b) Owners
- (c) Customers
- (d) Regulators
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Answer: (a)
80. After redemption of debentures, the balance of Debenture Redemption Reserve Account is transferred to
- (a) Capital Reserve Account
- (b) General Reserve Account
- (c) Sinking Fund Account
- (d) Profit and Loss Account
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Answer: (b)
81. When shares are forfeited, the share capital account is debited with
- (a) Paid up amount of forfeited shares
- (b) Called up amount of forfeited shares
- (c) Uncalled amount of forfeited shares
- (d) Face value of forfeited shares
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Answer: (b)
82. Net profit before following adjustment is ₹ 3,60,000 Outstanding salary is ₹ 20,000 Prepaid insurance is ₹ 26,000 After adjustment net profit is
- (a) ₹ 3,66,000
- (b) ₹ 3,80,000
- (c) ₹ 3,46,000
- (d) ₹ 3,86,000
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Answer: (a)
83. The ‘going concern concept’ is the underlying basis for
- (a) Depreciating fixed assets over their useful life
- (b) Consolidating the accounts of subsidiary companies with their parent companies
- (c) Disclosing the market value of securities
- (d) Disclosing the sales and other operating information in the income statement
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Answer: (a)
84. The profit sharing ratio of ABC is 1/2, 2/5, 1/10. After retirement of A, remaining partners’ ratio will be
- (a) 4 : 1
- (b) 5 : 1
- (c) 3 : 1
- (d) 2 : 1
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Answer: (a)
85. Allotment of overhead to cost unit is called
- (a) Cost Allocation
- (b) Cost Apportionment
- (c) Cost Absorption
- (d) Cost Classification
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Answer: (a)
86. Which method of costing is used in hospitals ?
- (a) Unit costing
- (b) Operating costing
- (c) Multiple costing
- (d) Job costing
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Answer: (b)
87. Non agricultural income includes
- (a) Income from sale of wild grass
- (b) Income from fisheries
- (c) Royalty income of mines
- (d) All of the above
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Answer: (d)
88. If selling price is ₹ 10; variable cost per unit is ₹ 6 and total fixed costs are ₹ 48,000 then the Break Even Point will be
- (a) ₹ 72,000
- (b) ₹ 96,000
- (c) ₹ 1,20,000
- (d) ₹ 1,60,000
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Answer: (c)
89. If the current ratio of a firm is 2.5 : 1 and working capital is ₹ 90,000 then the amount of current liabilities will be
- (a) ₹ 2,25,000
- (b) ₹ 1,35,000
- (c) ₹ 60,000
- (d) ₹ 36,000
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Answer: (c)
90. Which among the following is not a business forecasting technique ?
- (a) Budgeting
- (b) Profit planning
- (c) Determining the cost standards
- (d) Presenting financial statements
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Answer: (d)
91. Determining the tax liability is called
- (a) assessment
- (b) scrutiny
- (c) enquiry
- (d) none of these
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Answer: (a)
92. The subject matter of Macro Economics includes
- (a) National Income
- (b) International Trade
- (c) Trade Cycle
- (d) All of the above
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Answer: (d)
93. Correlation coefficient is a measure of
- (a) relationship between two variables
- (b) linear relationship between two variables
- (c) independence between two variables
- (d) dependence between two variables
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Answer: (b)
94. Which type of data is not suited for calculation of Pearson correlation coefficient ?
- (a) nominal
- (b) ordinal
- (c) interval
- (d) ratio
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Answer: (a)
95. Gross profit ratio is calculated by
- (a) (Gross Profit/Gross Sales) × 100
- (b) (Gross Profit/Net Sales) × 100
- (c) (Net Profit/Gross Sales) × 100
- (d) None of the above
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Answer: (b)
96. Which among the following is a non economic activity ?
- (a) Business
- (b) Service
- (c) Charity
- (d) Profession
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Answer: (c)
97. In management, policy formulation is a part of
- (a) Planning
- (b) Directing
- (c) Coordinating
- (d) Controlling
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Answer: (a)
98. The limits of Karl Pearson’s correlation coefficient are
- (a) ± 1
- (b) ± 2
- (c) ± 3
- (d) None of these
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Answer: (a)
99. When Goods are imported for the purpose of export, it is called
- (a) Import
- (b) Export
- (c) Entrepot
- (d) Foreign Trade
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Answer: (c)
100. What is the theory that opening a country to world markets gives an opportunity to utilize unemployed and underemployed resources known as
- (a) Ricardian theory
- (b) Heckscher-ohlin theory
- (c) Vent-for-surplus theory
- (d) Strategic trade theory
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Answer: (c)
101. The practice of appending notes regarding contingent liabilities in accounting statements is in pursuant to
- (a) convention of consistency
- (b) money measurement concept
- (c) convention of conservatism
- (d) convention of disclosure
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Answer: (d)
102. The convention of conservatism is applicable in :
- (a) providing for discount on creditors
- (b) making provision for bad and doubtful debts
- (c) creating reserve for financial stability
- (d) none of these
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Answer: (b)
103. If a share of ₹ 10, on which ₹ 6 has been paid, is forfeited, it can be reissued at a minimum price of :
- (a) ₹ 6 per share
- (b) ₹ 4 per share
- (c) ₹ 10 per share
- (d) None of the above
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Answer: (b)
104. According to Malthus population grows
- (a) Arithmetically
- (b) Geometrically
- (c) At constant rate
- (d) None of the above
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Answer: (b)
105. Production function is the relation of
- (a) Cost and Profit
- (b) Input and Output
- (c) Profit and Loss
- (d) Price and Demand
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Answer: (b)
106. A perfect correlation is signified by
- (a) 0
- (b) − 1
- (c) + 1
- (d) −1 to + 1
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Answer: —
107. Index for base period is always taken as
- (a) 0
- (b) 100
- (c) 200
- (d) 1000
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Answer: (b)
108. If Laspeyre’s Index No. is 121 and Paasche’s Index No. is 144 then Fisher’s Index No. is
- (a) 137.5
- (b) 213.8
- (c) 321
- (d) 132
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Answer: (d)
109. The absolute value of the difference between an unbiased point estimate and the corresponding population parameter is known as a
- (a) Population error
- (b) Standard error
- (c) Sampling error
- (d) None of the above
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Answer: (c)
110. Questionnaire survey method is used to collect
- (a) Tertiary data
- (b) Secondary data
- (c) Primary data
- (d) None of the above
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Answer: (c)
111. Earned, but not yet received income is treated as
- (a) Assets
- (b) Liability
- (c) Loss
- (d) Capital
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Answer: (a)
112. Advanced money received from a customer for supply of goods in future is a/an
- (a) Income
- (b) Expense
- (c) Current Liability
- (d) Current Asset
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Answer: (c)
113. Sales budget is a
- (a) functional budget
- (b) master budget
- (c) expenditure budget
- (d) none of these
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Answer: (a)
114. The difference between fixed and variable cost has a special significance in the preparation of
- (a) flexible budget
- (b) master budget
- (c) cash budget
- (d) none of these
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Answer: (a)
115. If machine hours are 8000 and factory overhead absorption rate per machine hour is ₹ 8, then the absorbed factory overheads will be
- (a) ₹ 1,000
- (b) ₹ 8,000
- (c) ₹ 64,000
- (d) ₹ 7,992
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Answer: (c)
116. Accounting principles are based on
- (a) Practicability
- (b) Subjectivity
- (c) Convenience in recording
- (d) None of the above
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Answer: (c)
117. The relationship between liquidity and risk is
- (a) direct
- (b) inverse
- (c) no relationship
- (d) none of these
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Answer: (b)
118. The limit of maximum number of members in a private company is :
- (a) 20
- (b) 200
- (c) 500
- (d) none of these
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Answer: (b)
119. National sample survey organisation conducts surveys on
- (a) Socio-Economic Subjects
- (b) Agricultural and Industrial Subjects
- (c) Demographic issues
- (d) All of the above
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Answer: (d)
120. If the value of any regression coefficient is zero, then two variables are
- (a) Dependent
- (b) Independent
- (c) Correlated
- (d) Qualitative
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Answer: (b)
121. Management Accounting deals with
- (a) Quantitative information
- (b) Qualitative information
- (c) Both the (A) and (B)
- (d) None of the (A) and (B)
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Answer: (c)
122. A wholesaler as an intermediary is a link between
- (a) Manufacturer and Consumer
- (b) Manufacturer and Stockist
- (c) Manufacturer and Retailer
- (d) Retailer and Customer
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Answer: (c)
123. Which one of the following index number is based on geometric mean ?
- (a) Laspeyre’s index number
- (b) Fisher’s index number
- (c) Paasche’s index number
- (d) Bowley’s index number
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Answer: (b)
124. When average cost falls, as a result of increase in output the marginal cost is
- (a) More than average cost
- (b) Less than average cost
- (c) Equal to average cost
- (d) None of the above
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Answer: (b)
125. Which of the following is not a non-tariff barrier ?
- (a) Voluntary export restraint
- (b) Health and product standards
- (c) Environment protection laws
- (d) Ad-valorem duties
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Answer: (d)

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Answer key

Answer key from the U.P. Secondary Education Services Selection Board’s official answer key for this sitting. “—” means the key gave none: the question was deleted.

Commerce

Q 1: (a)
Q 2: (c)
Q 3: (b)
Q 4: (d)
Q 5: (d)
Q 6: (d)
Q 7: (b)
Q 8: (c)
Q 9: (d)
Q 10: (b)
Q 11: (b)
Q 12: (c)
Q 13: (c)
Q 14: (a)
Q 15: (b)
Q 16: (c)
Q 17: (d)
Q 18: (d)
Q 19: (a)
Q 20: (c)
Q 21: (c)
Q 22: (c)
Q 23: (a)
Q 24: (d)
Q 25: (b)
Q 26: (d)
Q 27: (b)
Q 28: (a)
Q 29: (b)
Q 30: (b)
Q 31: (c)
Q 32: (b)
Q 33: (d)
Q 34: (d)
Q 35: (b)
Q 36: (a)
Q 37: (d)
Q 38: (b)
Q 39: (c)
Q 40: (a)
Q 41: (a)
Q 42: (d)
Q 43: (a)
Q 44: (a)
Q 45: (b)
Q 46: (b)
Q 47: (a)
Q 48: (b)
Q 49: (a)
Q 50: (b)
Q 51: (c)
Q 52: (c)
Q 53: (b)
Q 54: (b)
Q 55: (b)
Q 56: (b)
Q 57: (c)
Q 58: (d)
Q 59: (b)
Q 60: (c)
Q 61: (c)
Q 62: (b)
Q 63: (b)
Q 64: (b)
Q 65: (d)
Q 66: (d)
Q 67: (c)
Q 68: (a)
Q 69: (c)
Q 70: (c)
Q 71: (b)
Q 72: (d)
Q 73: (a)
Q 74: (a)
Q 75: (a)
Q 76: (d)
Q 77: (a)
Q 78: (a)
Q 79: (a)
Q 80: (b)
Q 81: (b)
Q 82: (a)
Q 83: (a)
Q 84: (a)
Q 85: (a)
Q 86: (b)
Q 87: (d)
Q 88: (c)
Q 89: (c)
Q 90: (d)
Q 91: (a)
Q 92: (d)
Q 93: (b)
Q 94: (a)
Q 95: (b)
Q 96: (c)
Q 97: (a)
Q 98: (a)
Q 99: (c)
Q 100: (c)
Q 101: (d)
Q 102: (b)
Q 103: (b)
Q 104: (b)
Q 105: (b)
Q 106: —
Q 107: (b)
Q 108: (d)
Q 109: (c)
Q 110: (c)
Q 111: (a)
Q 112: (c)
Q 113: (a)
Q 114: (a)
Q 115: (c)
Q 116: (c)
Q 117: (b)
Q 118: (b)
Q 119: (d)
Q 120: (b)
Q 121: (c)
Q 122: (c)
Q 123: (b)
Q 124: (b)
Q 125: (d)