Given fraction is 5 (2/7) - 3 (1/14) - 2 (1/14) - 1 (1/7) = ? + 3 (1/17) 

It can be written as 

(5 - 3 - 2 - 1) + (2/7 - 1/14 - 1/14 - 1/7) = ? +  3 (1/17) 

-1 + 0 - 3 (1/17) = ?

=> ? = -4 (1/17)

The job cost sheets constitute the subsidiary ledger for the Work in Process Inventory Account.

A job cost sheet is a form used to record the costs chargeable to a specific job and to determine the total and unit costs of the completed job. Companies keep a separate job cost sheet for each job.

Here in the given numbers 91 is a Composite number. Since it has factors of 7 and 13 other than 1 and itself.

Composite Numbers :

A composite number is a positive integer which is not prime (i.e., which has factors other than 1 and itself).

Examples :: 4, 6, 8, 12, 14, 15, 18, 20, ...

Always prioritize by what's most important to what is less important to us to reach our goals as soon as possible.

There are two major forms of democratic government.

I. Parliamentary
II. Presidential

The citizens elect the leaders in democratic government.

The main difference is legislative and executive branches.

Executive - head of government
Legislative - how laws are made

I. Parliamentary democratic government : (example - United Kingdom )

1. Parliament = Legislature (Laws)
2. Parliament controls the power
3. Head of government is a prime minister chosen by the legislature
4. Prime minister and cabinet are members of the legislature
5. Prime minister answers to the legislature (fusion of powers)
6. The government will stay in office for a specified period unless the prime minister loses support of the majority on an important vote.
7. If this occurs- the P.M. must resign and elections are held immediately.

II. Presidential democratic government : (example - United States of America)

1. The executive and legislative branches are separate bodies elected independently by the citizens.
2. Separation of Powers
3. There are checks and balances where each branch can overrule the other.
4. The president answers to the voters, not the legislature.
5. The people elect the president, and elections are held at set intervals.

The outermost layer of the sun is called The Corona.

The inner layers are the Core, Radiative Zone and Convection Zone. The outer layers are the Photosphere, the Chromosphere, the Transition Region and the Corona. IRIS will focus its investigation on the Chromosphere and Transition Region.

silver is the best conductor of electricity.

When compared to remaining 3 metals, as Silver having more number of free electrons in its valency shell it is the good conductor of electricity.

Conductors Thermal Conductivity @ 25degree C

Silver --- 429
Copper --- 401
Gold --- 310
Aluminium --- 250

Here the given series follows a pattern that,

2² - 0 = 4  

3² - 1 = 8  

4² - 2 = 14

5² - 3 = 22

6² - 4 = 32

Hence, the missing number is 32

Method 2 ::

The difference between 4 and 8 is 4, the difference between 8 and 14 is 6, the difference between 14 and 22 is 8. So the next difference between 22 and the next number will be 10 since it follows (4,6,8,10 - add +2 each time)

Hence, 22 + 10 = 32 is the missing number.