From the laws of reflection, we know that the incident ray, the reflected ray and the normal all lie in the same plane. The first law of reflection states that when light is reflected from a surface, the angle of incidence is always equal to the angle of reflection, where both the angles are measured from the path of the light to the normal to the surface.
The break-up of the Shareholder Equity of ABC Ltd as on 1 April 2021 was as follows:
