If a cohesive soil specimen is subjected to a vertical compressive load, the inclination of the cracks to the horizontal is__________________?

Closing stock in the Trial Balance implies that______________?

A. It is already adjusted in the opening stock
B. It is adjusted in the Purchase A/c
C. It is adjusted in the Cost of Sale A/c
D. It is adjusted in the Profit &Loss A/c

Closing Stock appearing in the Trial Balance implies that it has already been adjusted in the Purchases Account and hence appears as an asset in the Balance Sheet.